The cost of materials transferred into the Filling Department of Savannah Lotion Company is $ 13,300, including $ 5,000 from the Blending Department and $ 8,300 from the materials storeroom. The conversion cost for the period in the Filling Department is $ 3,100 ($ 1,100 factory overhead applied and $ 2,000 direct labor). The total cost transferred to Finished Goods for the period was $ 17,378. The Filling Department had a beginning inventory of $ 1,200.

a. Journalize (1) the cost of transferred-in materials, (2) conversion costs, and (3) the costs transferred out to Finished Goods.

b. Determine the balance of Work in Process—Filling at the end of the period.