OffRoad manufacturers auto roof racks in a two stage process that includes shaping and plating. steel alloy is the basic raw material of the shaping process. the steel is moulded accoring to the design specifications of auto manufacturers (ford and GM). 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 off road general ledger included the following info.

Work in Process Inventory-Plating March balance 29,450 Transferred-in from Shaping 38.400 Direct materials 28.000 Direct labour 20,750 Manufacturing overhead 39.000 Additional information 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 March 1 consisted of 1 800 racks The $29 450 beginning balance of Work in Process Plating includes $19 200 of transferred in cost and $10,250 of conversion cost Dunng March 1800 racks were transferred in from the Shaping Department. The Plating Department transferred 2000 racks to finished goods inventory in March and 1600 were still in process on March 31 This ending inventory was 50% of the way through the plating process Requirement 2. Prepare the March production cost report for the Plating Department Before we can start the production cost report we must first compute the Plating Department's equivalent units (For entries wit Off Road Plating Department Equivalent Unit Computations (Weighted Average) Equivalent Units Physical Transferred Conversion Flow of Production in Costs Units accounted for Flow of Direct Units Materials Total equivalent units Now we will begin the production cost report by completing the first half of the report. Compute the cost por equivalent unit (For entries wit Off Road Plating Department Production Cost Report (Weighted-Average) Transferred Direct Conversion in Materials Costs Total Cost per equivalent unit Complete the March production cost report by assigning the costs to units completed and transferred out and to ending inventory (Enter quantiti step. For entries with a zero balance, make sure to enter "0" in the appropriate cell(s). Round your answers to the nearest whole dollar.) Off Road Plating Department Production Cost Report (Weighted Average Method) Transferred Direct Conversion Total Materials Costs Costs Assignment of total costs in Total cost accounted for Requirement 3. Journalize all transactions affecting the Plating Department during March, including the entries that have already been posted Record the journal entry for the cost of the units transferred in from the Shaping Department (Record debits first, then credits. Explanations are n Journal Entry Accounts Date Debit Credit Record the direct materials, direct labour and manufacturing overhead assigned to the Plating Department Journal Entry Date Accounts Debit Credit Prepare the journal entry to record the cost of units completed and transferred out Journal Entry Date Accounts Debit Credit