A sporting goods manufacturer buys wood as a direct material for baseball bats. The Forming Department processes the baseball bats, and the bats are then transferred to the Finishing Department where a sealant is applied. There was no beginning work-in-process inventory in the Forming Department in May. The Forming Department began manufacturing 11,500 Casey Slugger baseball bats during May. Costs for the Forming Department for the month of May were as follows:

Directmaterials$37,300

Conversioncosts$19,800

A total of 8,700 bats were completed and transferred to the Finishing Department during May. The ending work-in-process inventory was 100% complete with respect to direct materials and 30% complete with respect to conversion costs. The company uses the weighted-average method of process costing. SHOW ALL WORK

a) What was the cost of the units transferred to the Finishing Department during May?

b) What was the cost of the work-in-process inventory in the Finishing Department at the end of May?