The cost of materials transferred into the Filling Department of Eve Cosmetics Company is $20,000, including $14,000 from the Blending Department and $6,000 from the materials storeroom. The conversion cost for the period in the Filling Department is $4,560 ($1,600 factory overhead applied and $2,960 direct labor). The total cost transferred to Finished Goods for the period was $22,960. The Filling Department had a beginning inventory of $1,800.
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.