Ferdinand T. Corporation uses the weighted average method in its process-costing system. Operating data for the first processing department for March appear below for the physical flow of units, and for direct materials (DM) and conversion costs (CC). Units Beginning WIP inventory Started into production during September: Ending WIP inventory % of completion: CC 50% % of completion: DM 1,820 60% 22.000 3,700 90% 70% Beginning WIP Inventory Cost added during March DM $6552 $142058 CC $5096 $70231 Q.: Determine the cost of the units transferred out to the next department. A.: $