6. The cost of materials transferred into the Filling Department of Lilac Skin Care Company is $18,950, including $3,200 from the Blending Department and $15,750 from the materials storeroom. The conversion cost for the period in the Filling Department is $6,930 ($1,480 factory overhead applied and $5,450 direct labor). The total cost transferred to Finished Goods for the period was $25,140. The Filling Department had a beginning inventory of $2,700.

Required:

A.

(1)	On June 30, journalize the cost of transferred-in materials.*
(2)	On June 30, journalize the conversion costs.*
(3)	On June 30, journalize the costs transferred out to Finished Goods.*
*	Refer to the Chart of Accounts for exact wording of account titles.

B.

Determine the balance of Work in Process-Filling at the end of the period.