The cost of materials transferred into the Bottling Department of Rocky Springs Beverage Company is $22,800, including $20,000 from the Blending Department and $2,800 from the materials storeroom. The conversion costs for the period in the Bottling Department are $8,790 ($3,790 factory overhead applied and $5,000 direct labor). The total cost transferred to Finished Goods during the period is $31,980. The Bottling Department had a beginning work in process inventory of $1,860.

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

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