3. ABC operate a process costing system. At the start of March ABC had 10,000 units in WIP (80% complete with respect to material, and 60% complete with respect to conversion). During March they started another 80,000 units, and at the end of March they had 20,000 units in WIP (80% complete with respect to material, and 60% complete with respect to conversion). Beginning WIP had $29,000 of material cost and $32,000 of conversion cost, and during March $100,000 of material cost, and $132,000 of conversion cost was added. How many dollars were transferred, and how many dollars were in end WIP