The finishing department is the last of four sequential production departments for Kowalski Graphics, Inc. The company’s other production departments are design, layout, and printing. The finishing department incurred the following costs in March 2012: direct materials, $40,000; direct labor, $80,000; applied overhead, $90,000; and transferred-in costs, $120,000. Which department incurred the transferred-in costs? In what month were the transferred-in costs incurred?