The cost of materials transferred into the Filling Department of Satin Skin Lotion Company is $216,000, including $55,600 from the Blending Department and $160,400 from the materials storeroom. The conversion cost for the period in the Filling Department is $47,325 ($29,300 factory overhead applied and $18,025 direct labor). The total cost transferred to Finished Goods for the period was $267,300. The Filling Department had a beginning inventory of $13,000.

a. Journalize (1) the cost of transferred-in materials, (2) conversion costs, and (3) the

costs transferred out to Finished Goods.

b. Determine the balance of Work in Process—Filling at the end of the period.