conversion. The Wark in Process balance for these 230 pounds was $32,844, determined as follows: castings to the Machining Department. The May 31 inventory in process was 44N complete as to conversion. a1. Prepare the May journal entry for the Casting Department for the materials charged to production. If an amount box does not require an entry, leave it blank. a2. Prepare the May joumal entry for the Casting Department for the conversion costs charged to production. If an amount box does not require an entry, leave it blank. b. Determine the Work in Process-Casting Department May 31 balance. c. Compute and evaluate the change in the costs per equivalent unit for direct materials and conversion from the previous month (April)