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 not required.) Additional information Journal Entry Date Accounts Debit Credit Data table 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 600 racks. The $26,370 beginning balance of Work in ProcessPlating includes $14,400 of transferred-in cost and $11,970 of conversion cost. 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. Record the direct materials, direct labour, and manufacturing overhead assigned to the Plating Department. Journal Entry Accounts Date Debit Credit Work in Process Inventory-Plating March 1 balance 26,370 Transferred-in from Shaping 28,800 Direct materials 28,600 Direct labour 20,867 Manufacturing overhead 36,763 Print Done Prepare the journal entry to record the cost of units completed and transferred out. Print Done Journal Entry Date Accounts Debit Credit