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Cost Flows Lamont Company produced 80,000 machine parts for diesel engines. There were no beginning or ending work-in-process inventories in any department. Lamont incurred the following costs for May: Molding Grinding Finishing Department Department Department Direct materials $12,000 $5,400 $8,000 Direct labor 10,000 8,500 12,000 Applied overhead 17,000 14,000 11,000 Required: 1. Calculate the costs transferred out of each department. Costs Transferred Out Molding Grinding Finishing 2. Prepare the journal entries corresponding to these transfers. Also, prepare the journal entry for Grinding that reflects the costs added to the transferred-in goods received from Molding. For a compound transaction, if an amount box does not require an entry, leave it blank. Transfer entries: 0 Cost-added entry (Grinding only): 1 1 1 1 000 0 0 000 0 0 3. What if the Grinding Department had an ending WIP of $11,0007 Calculate the cost transferred out. $ Provide the journal entry that would reflect this transfer. What is the effect on finished goods calculated in Requirement 1, assuming the other two departments have no ending WIP? 7 by $