Bricktown Bats buys wood  as a direct material for its baseball bats. The Forming Department processes the baseball bats, which are  then transferred to the Finishing Department, where a sealant is applied. During the month of March the  Forming Department began manufacturing 13,500 “Casey Sluggers.” There was no beginning inventory  that month. Costs added to the Forming Department that month were as follows:

Direct materials       . . . . . . . . $168,750

Conversion costs     . . . . . . . .  101,280

Total                         . . . . . . . . $272,085

A total of 12,100 bats were completed and transferred to the Finishing Department in March; the remaining 1,400 bats were still in process at the end of the month. The bats in ending inventory were 100% complete with respect to materials but were only 40% complete with respect to conversion. Direct materials  are added at the beginning of the process, and conversion costs are applied evenly throughout the process.

Required

a. What was the cost of the units transferred to the Finishing Department?

b. What was the Forming Department’s Work in Process Inventory balance at the end of March?