process, which were 60% complete as to conversion. The Work in Process balance for these 230 pounds was $32,844, determined as follows: transferred out 2,530 pounds of finished castings to the Machining Department. The May 31 inventory in process was 44% 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. Feedback Check My Work a1. Remember there are three different areas of inventory; Materials, Work in Process, and Finished Goods. 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)