answer and explain with detail

3 The finishing department is the last of four sequential production departments for Kowalski Graphics, Inc. The company's other production departments are design, layout, and printing. The finishing department incurred the following costs in March 2018 direct transferred-in costs, $120,000. Which department incurred the transferred-in costs? in materials, $40,000: direct labor $80,000, applied overhead $90,000; and hat month were the transferred-in costs incurred