Pilot Protectors manufactures pocket knives in three processes and uses process costing. In the Forming Department, all materials are added at the start of production. The following unit information is available for March production for the Forming Department: Beginning Work in Process (20% complete) 2,000 Plus: Units started 34,000 Units to account for 36,000 Less: Ending Work in Process (70% complete) 4,000 Units completed 32,000 The following costs are available for March for the Forming Department: Material Conversion Cost Total Cost Beginning Work in Process $ 11,800 $22,500 $ 34,300 Current cost 65,600 65,600 131,200 Total cost $77,400 $88,100 $165,500 What is the total amount to be debited to the Forming Department's Work in Process inventory account during March? $130,100 $165,500 $131,100 O $131,200 $34,300