The cost of materials transferred into the Filling Department of Ivy Cosmetics Company is $43,200, including $50,300 from the Blending Department and $12,900 from the materials storeroom. The conversion cost for the period in the Filling Department is $16,725 ($5,645 factory overhead applied and $11,080 direct labor). The total cost transferred to finished Goods for the period was $57,800. The Filling Department had a beginning inventory of $4,500.

a. Journalize 

(1) The cost of transferred-in materials.

(2) Conversion costs. 

(3) The costs transferred out to Finished Goods.

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