The Assembly Department of Fast Motors employs a Weighted Average process-costing system in which all direct materials are added at the beginning of the process and conversion are added throughout the process. Spoilage is detected at inspection, which occurs when the production process is 70% complete. Normal spoilage is 20% of good output. Any spoiled units are sold for a zero net proceeds. The following information pertains to the Assembly Department's March 2023 production activities:

	Physical units	Transferred in	Direct materials	Conversion
Work in process, March1 (40% Complete)	1,400	$16,500	$12,000	$23,430
Transferred in during March	1,600
Completed during March	2,300
Work in process, March 31 (60% complete)	200
Cost incurred during March		$133,200	$140,280	$195,400