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 $13,500$ "Casey Sluggers." There was no beginning inventory that month. Costs added to the Forming Department that month were as follows:

$\backslash$table$[[$Direct materials,$$168,750$