P21-4B Rule. Inc., manufacturers auto roof racks in a two-stage process that includes shap- ing and plating. Steel alloy is the basic raw material of the shaping process. The steel is molded according to the design specifications of automobile manufacturers (Ford and General Motors). The Plating Department then adds an anodized finish. At March 31, before recording the transfer of cost from the Plating Department to Finished Goods Inventory, the Rule general ledger included the following account: Feb. 28 balance WORK IN PROCESS INVENTORY-PLATING 30,200 Transferred in from Shaping 36,000 Direct materials 24.200 Direct labor 21,732 Manufacturing overhead 35,388 The direct materials (rubber pads) are added at the end of the plating process. Conversion costs are incurred evenly throughout the process. Work in process of the Plating Department on February 28 consisted of 600 racks that were 30% of the way through the production process. During March, 3,000 racks were transferred in from the Shaping Department. The Plating Department transferred 2.200 racks to Finished Goods Inventory in March, and 1,400 were still in process on March 31. This ending inventory was 50% of the way through the plating process. Rule uses FIFO process costing. Required 1. Draw a time line for the Plating Department, similar to Exhibit 21-11. 2. Use the time line to help you compute the equivalent units, cost per equivalent unit, and total costs to account for in the Plating Department for March. 3. Assign total Plating Department cost to

(a) goods transferred out of the Plating Department, and

(b) Work in Process Inventory-Plating on March 31.