The Cuckoo Clock Shop manufactures small clocks. Each product must pass through the Assembly Department (first) and the Finishing Department (second). Cuckoo Clock Shop uses the FIFO method in their process costing system. The following data are available for March for the Finishing Department: Determine the total cost of Work in Process inventory for Finishing at 3/31. Determine the total cost of the units transferred to Finished Goods in March