Bricktown Bats buys wood as a direct material for its baseball bats. The Forming Department processes the baseball bats, which are then transferred to the Finishing Department, where a sealant is applied. During the month of March the Forming Department began manufacturing 10,000

"Casey Sluggers." There was no beginning inventory that month. Costs added to the Forming Department that month were as follows:

Direct materials....... $33,000

Conversion costs..... 17,000

Total ..........$50,000

A total of 8,000 bats were completed and transferred to the Finishing Department in March; the remaining 2,000 bats were still in process at the end of the month. The bats in ending inventory were 100% complete with respect to materials, but were only 25% complete with respect to conversion.

Required

a. What was the cost of the units transferred to the Finishing Department?

b. What was the Forming Department's Work in Process Inventory balance at the end of March?