9-7 2.932 PE 20-7A Process cost journal entries OBJ. 3 The cost of materials transferred into the Filling Department of Savannah Lotion Company is $13,300, including $5,000 from the Blending Department and $8,300 from the materi- als storeroom. The conversion cost for the period in the Filling Department is $3,100 ($1,100 factory overhead applied and $2,000 direct labor). The total cost transferred to Finished Goods for the period was $17,378. The Filling Department had a beginning inventory of $1,200. 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. Account Debit Credit 1. n/a 2. n/a Finally, at the end of the period, whatever product has been fully assembled or completed, it will be moved out of Work in Process - Filling (a crec Finished Goods (a debit). 3 n/a For this part, first, add items that have been put into "Work in process - Filling" and then, finally subtract what was taken out. This should theoritica what remains behind or the balance of work in process - filling