Union Chemical Company manufactures a specialty chemical product in a series of three processes: blending, reaction and filling. From the Blending Department, the product passes through Reaction and Filling departments, emerging from the Filling Department as finished chemical product. The following information is from the Filling Department during March:

	Actual Units	Equivalent Units, Materials	Equivalent Units, Conversion
Completed during March	58,200	58,200	58,200
Work in Process, March 31st	6,100	6,100	3,660

The balance in Work in Process was $83,200 on March 1^st. Production costs incurred during March totaled $722,430. Costs per equivalent unit during March were: materials, $8.20, conversion, $4.50.

The March 31^st Balance in Work in Process was:

Group of answer choices

$21,600

$75,720

$77,470

$83,200

$66,490