Lighthouse Paper Company manufactures newsprint. The product is manufactured in two departments, Papermaking and Converting. Pulp is first placed into a vessel at the beginning of papermaking production. The following information concerns production in the Papermaking Department for March:

ACCOUNT Work In Process-Papermaking Department ACCOUNT NO.

					Balance
Date		Item	Debit	Credit	Debit	Credit
Mar.	1	Bal., 2,600 units, 35% completed			9,127
	31	Direct materials, 104,000 units	327,600		336,727
	31	Direct labor	40,620		377,347
	31	Factory overhead	43,468		420,815
	31	Goods transferred, 103,700 units		?	?
	31	Bal., 2,900 units, 80% completed			?

Required:

A.

On March 31, prepare the following journal entries for the Papermaking Department:*

1.	The materials charged to production
2.	The conversion costs charged to production
3.	The completed production transferred to the Converting Department

B.

Determine the Work in ProcessPapermaking Department March 31 balance.

*Refer to the Chart of Accounts for exact wording of account titles. Round your cost per unit answers to the nearest cent and final answers to the nearest dollar amount.