The following data has been provided by Klemm 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:
Surgical Site Infections
Infections emerging in the surgical site following the operation.
Significance Level
The threshold below which a p-value must fall for an effect to be considered statistically significant, often denoted as alpha.
National Average
A statistic that represents an average or central value reflecting a condition or attribute throughout a nation.
Surgical Site Infections
Infections that occur after surgery in the part of the body where the surgery took place, posing significant risks for recovery.
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