ABC operate a process costing system. At the start of March XYZ had 10,000 units in WIP (100% complete with respect to material, and 75% complete with respect to conversion). During March they started another 80,000 linits, and at the end of March they had 20,000 units in WIP (80% complete with respect to material, and 70% 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 $73,000 of conversion cost was added. How many dollars were transferred, and how many dollars were in end WIP