Blanche Corporation adds materials at the end of the process in the injection department, which is the second of two stages of its production cycle. Information concerning the materials used in the forming department in April follows:

	Units	Materials Costs
Work in process at March 1	30,000	$ 60,000
Units transferred from previous department during March	125,000	$360,000
Units completed and transferred to next department during March	120,000

Using the average cost method, what is the materials cost of the work in process at March 31 (rounded to nearest dollar)?

a.	$108,000
b.	$126,000
c.	$120,000
d.	$0