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The cost of materials transferred into the Rolling Department of Keystone Steel Company is $569,000 from the Casting Department. The conversion cost for the period in the Rolling Department is $112,400 ($67,700 factory overhead applied and $44, 700 direct labor). The total cost transferred to Finished Goods for the period was $636,100. The Rolling Department had a beginning inventory of $26,700. a1. Journalize the cost of transferred-in materials. a2. Journalize the conversion costs. If an amount box does not require an entry, leave it blank. a3. Journalize the costs transferred out to Finished Goods. b. Determine the balance of Work in Process-Rolling at the end of the period. The Converting Department of Soft Touch Towel and Tissue Company had 760 units in work in process at the beginning of the period, which were 75% complete. During the period, 16,000 units were completed and transferred to the Packing Department. There were 840 units in process at the end of the period, which were 70% complete. Direct materials are placed into the process at the beginning of prod uction. Determine the number f equivalent units of production with respect to direct materials and conversion costs. If an amount is zero, enter in "0". Soft Touch Towel and Tissue Company Number of Equivalent Units Production Direct Materials Whole Units Fauivalent Units Equivalent Units Conversion Inventory in process, beginning Started and completed Transferred to Packing Department Inventory in process, ending Total