Bricktown Bats buys wood as a direct material for its baseball bats. The Forming Department processes the baseball bats, which are then transferred to the Finishing Department, where a sealant is applied. During the month of March the Forming Department began manufacturing 10,600 Casey Sluggers. There was no beginning inventory that month. Costs added to the Forming Department that month were as follows:

Direct materials		$32,400
Conversion costs		17,800
Total		$50,200

A total of 7,300 bats were completed and transferred to the Finishing Department in March; the remaining 3,300 bats were still in process at the end of the month. The bats in ending inventory were 100% complete with respect to materials but were only 39% complete with respect to conversion.