The cost of materials transferred into the Filling Department of Rose Petal Lotion Company is $18,400, including $6,900 from the Blending Department and $11,500 from the materials storeroom. The conversion cost for the period in the Filling Department is $4,534 ($2,160 factory overhead applied and $2,374 direct labor). The total cost transferred to Finished Goods for the period was $23,269. The Filling Department had a beginning
inventory of $1,100.
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.