Jelly Treats produces jelly beans in three sequential processing departments: Centers, Shells, and Packaging. Assume that the Shells processing department began September with $18,200 of unfinished jelly bean centers. During September, the Shells process used $42,600 of direct materials, used $12,400 of direct labor, and was allocated $17,100 of manufacturing overhead. In addition, $126,800 was transferred out of the Centers processing department during the month and $196,100 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. 1. Prepare a T-account for the Work in Process Inventory-Shells showing all activity that took place in the account during September. 2. What is the ending balance in the Work in Process Inventory-Shells on September 30? What does this figure represent?