The cost of materials transferred into the Filling Department of Lilac Skin Care Company is $20,250, including $6,000 from the Blending Department and $14,250 from the materials storeroom. The conversion cost for the period in the Filling Department is $6,372 ($1,600 factory overhead applied and $4,772 direct labor). The total cost transferred to Finished Goods for the period was $25,660. The Filling Department had a beginning inventory of $2,200.

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.