The following is partial information for the month of March for Macmillan International Inc., a two-department manufacturer that uses process costing:

Determine assignment of costs.

Work in process, beginning (67% converted)

15,000

units

Costs of beginning work in process:

Transferred in from department A

$ 9,500

Materials

0

Conversion

11,200

Units completed and transferred out during March

45,000

units

Units transferred in during March from department A

?

units

Work in process, ending (37.5% converted)

16,000

units

Materials costs added during March

$13,000

Conversion costs added during March

$63,000

Other information:

1. Material is introduced at the beginning in department A and more material is added at the very end in department B.

2. Conversion costs are incurred evenly throughout both processes.

3. As the process in department A is completed, goods are immediately transferred to department B; as goods are completed in department B, they are transferred to finished goods.

4. Unit costs of production in department A in March were as follows:

Materials

$0.55

Conversion

0.40

Total

$0.95

5. The company uses the weighted-average method.

Instructions

a. Calculate the cost of goods transferred out of department B in March.

$117,720

b. Calculate the cost of the March ending work in process inventory in department B