Vintage 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 moulded according to the design specifications of automobile manufacturers (Ford and General Motors). 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 Vintage Accessories general ledger included the following account: (Click the icon to view the T-account.) Additional information included: i (Click the icon to view the additional data.) Requirements Requirement 1. Fill in the time line for the Plating Department. Start 50% Complete Transferred in from Shaping 2,200 racks completed and transferred out 1,400 racks started, but not completed 100% Complete Direct materials added