Additiona data: The direct materials? (rubber pads) are added atthe end of the plating process. Conversion costs are incurredevenly throughout the process. Work in process of the PlatingDepartment on March 1 consisted of 1,200 racks. The $35,350beginning balance of Work in Processlong dash—Plating includes$21,600 of? transferred-in cost and $13,750 of conversion cost.During? March, 2,400 racks were transferred in from the ShapingDepartment. The Plating Department transferred 2,100 racks tofinished goods inventory in March and 1,500 were still in processon March 31. This ending inventory was? 50% of the way through theplating process.

Data:

Work in ProcessInventory—Plating
March 1 balance	35,350
Transferred-in from Shaping	43,200
Direct materials	25,200
Direct labour	22,000
Manufacturing overhead	35,500

Requirement 1. Fill in the time line for thePlating Department.

100% complete or 1500 racks started but not completed or 2100racks and transferred out etc
Start					Complete				Complete

Requirement 2. Prepare the March productioncost report for the Plating Department.

Before we can start the production cost report we must firstcompute the Plating? Department's equivalent units. ?(Forentries with a zero? balance, make sure to enter? "0" in theappropriate? cell.)

Classic Accessories
Plating Department
Equivalent Unit Computations (Weighted-Average)
	Flow of	Equivalent Units
	Physical	Transferred-	Direct	Conversion
Flow of Production	Units	in	Materials	Costs
Units accounted for:
Total equivalent units

Now we will begin the production cost report by completing thefirst half of the report. Compute the cost per equivalent unit.?(For entries with a zero? balance, make sure to enter? "0"in the appropriate? column.)

Classic Accessories
Plating Department
Production Cost Report (Weighted-Average)
	Transferred-	Direct	Conversion
	in	Materials	Costs	Total
Cost per equivalent unit