Parsley Metal Works Company casts blades for turbine engines. Within the Casting Department, alloy is first melted in a crucible then poured into molds to produce the castings. On October 1, there were 750 pounds of alloy in process, which were 40% complete as to conversion. The Work in Process balance for these 750 pounds was $32,700, determined as follows:

Direct materials (750 x $26) .......... $19,500

Conversion (750 x 40% x $44) ........ 13,200

$32,700

During October, the Casting Department was charged $249,200 for 8,900 pounds of alloy and $162,540 for direct labor. Factory overhead is applied to the department at a rate of 150% of direct labor. The department transferred out 9,250 pounds of finished castings to the Machining Department. The October 31 inventory in process was 20% complete as to conversion.

a. Prepare the following October journal entries for the Casting Department:

1. The materials charged to production.

2. The conversion costs charged to production.

3. The completed production transferred to the Machining Department.

b. Determine the Work in Process—Casting Department October 31 balance.