FIFO Cost of Production

Hello Sir, I hope you are doing well. I will be sitting for MA exam this month. I have seen all your lectures and have gone through notes as well, Yet i am facing an issue with FIFO Cost of production valuation. Can you please tell me process account for the following question. My values are :- OWIP = 50 x $20 = $1000 Finished Work = 1800 x $30 = $54000 CWIP = 100 x $10 = 1000 & 50 x $20 = $1000. AXL Ltd operates a process costing system. Details of Process 1 are as follows. All materials used are added at the beginning of the process. Labour costs and production overhead costs are incurred evenly as the product goes through the process. Production overheads are absorbed at a rate of 100% of labour costs. The following details are relevant to production in the period: Units Materials Labour and production overheads Opening inventory 200 100% complete 75% complete Closing inventory 100 100% complete 50% complete Opening inventory Costs associated with these opening units are $1,800 for materials. In addition $4,000 had been accumulated for labour and overhead costs. Period costs Costs incurred during the period were: Materials $19,000 Labour costs $19,000 During the period, 2,000 units were passed to Process 2. There were no losses. The company uses a FIFO method for valuing process costs. Required: Calculate the total value of the units transferred to Process 2. Looking forward for your response. Thank You