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:

Direct materials $$168,750$

Conversion costs $,101,280$

Total $$270,{030}_{{?}_{?}}$

A total of $12,100$ bats were completed and transferred to the Finishing Department in March; the remaining $1,400$ 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 $40\%$ complete with respect to conversion.

$($a$)$

Your answer has been saved. See score details after the due date.

What was the cost of the units transferred to the Finishing Department? $($Round cost per equivalent unit to $2$ decimal places, e$.$g$.52\mathrm{.}75$ and the final answer to $0$ decimal places, e$.$g$.5,275.)$

Cost of units transferred $

eTextbook and Media

Attempts: $1$ of $1$ used

$($b$)$

What was the Forming Department's Work in Process Inventory balance at the end of March? $($Round cost per equivalent unit to $2$ decimal places, e$.$g$.52\mathrm{.}75$ and the final answer to $0$ decimal places, e$.$g$.5,275.)$

Work in Process Inventory balance