Skoolzone Sports produces basketballs in two departments: cutting and stitching. Each department has one direct-cost category (direct materials) and one indirect-cost category (conversion costs). This problem focuses on the stitching department. After cutting, basketballs are immediately transferred to the stitching department. Direct material is added when the stitching process is 80% complete. Conversion costs are added evenly during stitching operations. After stitching is completed, basketballs are immediately transferred to Finished Goods.

Skoolzone Sports uses the weighted-average method of process costing. The following is a summary of the March 2020 operations of the stitching department:

1.	Summarize total stitching department costs for March 2020 and assign these costs to units completed (and transferred out) and to units in ending work-in-process inventory.
2.	Prepare journal entries for March transfers from the cutting department to the stitching department and from the stitching department to Finished Goods.

	A	B	C	D	E
1		Physical Units (basketballs)	Transferred-In Costs	Direct Materials	Conversion Costs
2	Beginning work in process, March 1	20,000	$48,000	$0	$30,000
3	Degree of completion, beginning work in process		100%	0%	60%
4	Transferred in during March 2020	80,000
5	Completed and transferred out during March 2020	60,000
6	Ending work in process, March 31	40,000
7	Degree of completion, ending work in process		100%	0%	30%
8	Total costs added during March		$170,000	$30,000	$60,000