Rigby Limited's machining department had 20000 units in work in process on 1 March. These units were 40 per cent complete with respect to conversion. Direct materials are added at the beginning of the production process, while conversion costs are incurred uniformly throughout the process. An additional 40000 units were started during March, and 10000 units were in work in process on 31 March. The units in work in process on 31 March were 20 per cent complete with respect to conversion. Costs incurred in the machining department for March were as follows: Required: a) Using the weighted average method of process costing, calculate the cost of goods completed and transferred out during March and the cost of work in process as at 31 March.