The following data has been provided by Palafox Inc. ,a company that uses the FIFO method in its process costing system.The data concern the company's Shaping Department for the month of March. 
Required:
Determine the cost of ending work in process inventory and the cost of the units transferred out of the department during March using the FIFO method.
Definitions:
Family and Medical Leave Act
A U.S. labor law requiring covered employers to provide employees with job-protected and unpaid leave for qualified medical and family reasons.
Preexisting Employee Health Insurance
Insurance coverage that includes benefits for health conditions an employee had before joining the insurance plan.
Leave Period
A specific duration of time granted to an employee to be away from work for various reasons, such as vacation, illness, or personal matters.
Benefits and Services
A range of non-wage compensations provided to employees in addition to their normal salaries or wages, such as health insurance, pensions, and vacation.
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