Work in Process InventoryPlating
March 1 balance	33,900
Transferred-in from Shaping	40,800
Direct materials	27,600
Direct labor	22,500
Manufacturing overhead	34,800

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

MarchMarch

1 consisted of

1 comma 800 1,800

racks. The

$ 33 comma 900$33,900

beginning balance of"Work in

Processlong dashPlating"

includes

$ 20 comma 400$20,400

of transferred-in cost and

$ 13 comma 500$13,500

of conversion cost. During

MarchMarch,

1 comma 8001,800

racks were transferred in from the Shaping Department. The Plating Department transferred

2 comma 3002,300

racks to Finished Goods Inventory in

MarchMarch,

and

1 comma 3001,300

were still in process on

MarchMarch

3131.

This ending inventory was 50% of the way through the plating process.

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:
Beginning work in process, March 1		20400	0
Plus: Started in production during March
Total physical units to account 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
Cost per equivalent unit

Complete the

MarchMarch

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:
	Ending work in process:
	Total costs accounted for

Requirement 3. Journalize all transactions affecting the Plating Department during

MarchMarch,

including the entries that have already been posted. Assume the wages are unpaid.

Record the journal entry for the cost of the units transferred in from the Shaping Department. (Record debits first, then credits. Exclude explanations from any journalentries.)

Journal Entry
Date		Accounts	Debit	Credit

Record the direct materials, direct labor, and manufacturing overhead 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

Choose from any list or enter any number in the input fields and then continue to the next question.