Upscale Accessories manufactures 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 molded according to the design specifications of automobile manufacturers. 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 Upscale Accessories general ledger included the following account: Work in Process InventoryPlating March 1 balance 33,100 Transferred-in from Shaping 43,200 Direct materials 27,300 Direct labor 25,100 Manufacturing overhead 37,500 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 1,200 racks. The $33,100 beginning balance of "Work in ProcessPlating" includes $21,600 of transferred-in cost and $11,500 of conversion cost. During March, 2,400 racks were transferred in from the Shaping Department. The Plating Department transferred 2,100 racks to Finished Goods Inventory in March, and 1,500 were still in process on March 31. This ending inventory was 50% of the way through the plating process