Roland's ending work in process is 100 percent complete for materials and 30 percent complete for conversion. Roland uses the weighted-average costing method and has computed direct materials cost per equivalent unit of $10 and conversion cost per equivalent unit of $24. Prepare the journal entry to transfer the cost of completed units to Finished Goods Inventory. Note: If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. View transaction list Journal entry worksheet < Record the cost of completed units transferred to Finished Goods Inventory. Note: Enter debits before credits. Transaction 1 General Journal Debit Credit Record entry Clear entry View general journal