19. During June 2020, the cost of direct materials transferred into the fabrication department of Riggs & Stratton Motors, Inc. was $840,000. Direct labor used in the fabrication dept. during June cost $280,000; and factory overhead cost applied to production in the fabrication dept. was 120% of Direct Labor Cost. The fabrication dept. had work in process (wip) inventory cost $104,000 at the beginning of June 2020, and finished product costing $960,000 was transferred to the next department, finishing, during June. Instructions: i) Complete Journal Entries in parts a, b, and c. ii) Answer d. a) Journal Entry for Direct Materials Cost transferred into the fabrication department: b) Journal Entry or entries for the Conversion Cost incurred by the fabrication department: c) Journal Entry for the cost of finished product transferred to the finishing department: d) Calculate the balance in the WIP Inventory-Fabrication account (ending Work in Process Inventory cost at the end of June 2020). Indicate "debit or credit" with your