Work in Process InventoryPlating
March 1 balance	29,450
Transferred-in from Shaping	38,400
Direct materials	28,000
Direct labor	20,750
Manufacturing overhead	39,000

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 1,800 racks. The $29,450 beginning balance of "Work in ProcessPlating" includes $19,200 of transferred-in cost and $10,250 of conversion cost. During March 1,800 racks were transferred in from the Shaping Department. The Plating Department transferred 2,000 racks to Finished Goods Inventory in March, and 1,600 were still in process on March 31. This ending inventory was 50% of the way through the plating process.

Plating Department
Equivalent Unit Computations (Weighted-Average)
Month Ended March 31
	Flow of	Equivalent Units
	Physical	Transferred-	Direct	Conversion
Flow of Production	Units	in	Materials	Costs
Units accounted for:
Completed and transferred out
Plus: Ending work in process, March 31
Total physical units accounted for
Total equivalent units

Now we will begin the production cost report by completing the first half of the report. Compute the cost per equivalent unit. (For entries with a $0 balance, make sure to enter "0" in the appropriate column.)

Plating Department
Cost per Equivalent Unit (Weighted-Average)
Month Ended March 31
	Transferred-	Direct	Conversion
	in	Materials	Costs	Total
Beginning work in process
Plus: Costs added during March
Total costs to account for
Divided by: Total equivalent units
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 quantities first, then the cost per equivalent unit amounts in the same order as calculated in the preceding step. For entries with a zero balance, make sure to enter "0" in the appropriate cell(s).)

Plating Department
Month Ended March 31
Assigning Costs
		Transferred-	Direct	Conversion
		in	Materials	Costs	Total
	Completed and transferred out:
	Equivalent units completed and transferred out
	Multiplied by: Cost per equivalent unit
	Costs assigned to units completed and transferred out
	Ending work in process:
	Equivalent units in ending work in process, March 31
	Multiplied by: Cost per equivalent unit
	Costs assigned to units completed and transferred out
	Total costs accounted for