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 material cost of the work in process at March 31 (rounded to the nearest dollar)?

a. $108,000

b. $126,000

c. $120,000

d. $0