Jelly Treats produces jelly beans in three sequential processing departments: Centers, Shells, and Packaging. Assume that the Shells processing department began June with $18,300 of unfinished jelly bean centers. During June, the Shells process used 42 400 of direct mate als used $12 400 of direct labor, and w as allocated 17 400 of manufacturing overhead. In addition,126 500 as Iransferred out of the Centers processing department during the month and196 300 was transferred out of the Shells processing department during the month. These transfers represent the cost of the jelly beans transferred from one process to another. . Prepare a T-account for the Work in Process Inventory-Shells" showing all actvity that took place in the account during June 2. What is the ending balance in the "Work in Process Inventory-Shells" on June 30? What does this figure represent? 1. Prepare a T-account for the "Work in Process Inventory Shells" showing all activity that took place in the account during June. Work in Process Inventory Shells 2. What is the ending balance in the Work in Process Inventory-Shells on June 30? What does this figure represent? The ending balance of $ the cost of making the jelly bean centers and represents the cost of making the jelly beans. This[ the cost incurred so tar on applying the shells