The Plastic Flowerpots Company has two manufacturing departments, molding and packaging. At the beginning of the month, the molding department has 2,400 units in inventory, 70% complete as to materials. During the month, the molding department started 20,000 units. At the end of the month, the molding department had 3,600 units in ending inventory, 80% complete as to materials. Units completed in the molding department are transferred into the packaging department.

Cost information for the molding department for the month follows:

Beginning work in process inventory (direct materials)$1,600Direct materials added during the month31,900