Refer to the following information about the Pollination Department in the Honey Bee Factory for the month of March. Honey Bee Factory uses the weighted-average method of inventory costing. Beginning Work in Process inventory: Physical units (completed in March) 3,000 units % complete for materials 35% % complete for conversion 65% (labor and overhead) Materials Cost from $ 4,075 February Conversion cost from February Products started and $14,205 completed in March: Physical Units Ending Work in Process Inventory: Physical Units 12,000 units 5,000 units % complete for materials 80% % complete for conversion 40% Manufacturing costs incurred for March: Materials $ 64,525 Conversion $123,000