=+PE 20-8B Using process costs for decision making obj. 4 EE 20-8 p. 918 The cost of materials transferred into the Filling Department of Satin Skin Lotion Company is $216,000, including $55,600 from the Blending Department and $160,400 from the materials storeroom. The conversion cost for the period in the Filling Department is $47,325 ($29,300 factory overhead applied and $18,025 direct labor). The total cost transferred to Finished Goods for the period was $267,300. The Filling Department had a beginning inventory of $13,000.