Data Table The direct materials (rubber pads) are added at the end of the plating process. Conversion costs are incurred evenly $33,100 beginning balance of "Work in Process-Plating" transferred in from the Shaping Department. The Plating Work in process of the Plating on March 1 consisted of 1,200 racks. The 3,100 Direct materials cost and $11,500 of 27.300 25,100 37,500 cost. During March, 2,400 racks were Direct labor 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 Print Done Data Table The direct materials (rubber pads) are added at the end of the plating process. Conversion costs are incurred evenly $33,100 beginning balance of "Work in Process-Plating" transferred in from the Shaping Department. The Plating Work in process of the Plating on March 1 consisted of 1,200 racks. The 3,100 Direct materials cost and $11,500 of 27.300 25,100 37,500 cost. During March, 2,400 racks were Direct labor 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 Print Done