Pilot Protectors Manufactures Pocket Knives in Three Processes and Uses

Pilot Protectors manufactures pocket knives in three processes and uses process costing. All materials are added at the start of the Forming Department process. The following information is available for March production for the Forming Department: $$\begin{array} { l r } \text { Beginning Work in Process (20\% complete) } & 2,000 \\\text { Plus: Units started } & 34,000 \\\text { Units to account for } & 36,000 \\\text { Less: Ending Work in Process (70\% complete) } & 4,000 \\\text { Units completed } & 32,000 \\\hline\end{array}$$ The following costs are available for March: $\begin{array}{lrrr}&\text { Material } & \text { Conversion Cost }& \text { Total Cost }\\\hline\text { Beginning Work in Process } & \$ 11,800 & \$ 22,500 & \$ 34,300 \\\text { Current cost } & 65,600 & 64,500 & 130,100 \\\hline \text { Total cost } & \$ 77,400&\$87,000&\$164,400\end{array}$
What is the cost of goods transferred to the next processing department during March?

A) $15,600
B) $148,800
C) $167,400
D) $130,100