a eBook Cost of Production and Journal Entries Lighthouse Paper Company manufactures newsprint. The product is manufactured in two departments, Papermaking and Converting. Pulp is first placed into a vessel at the beginning of papermaking production. The following information concerns production in the Papermaking Department for March: ACCOUNT Work in Process-Papermaking Department Date Item March 1 Bal., 2,600 units, 35% completed ACCOUNT NO. Balance Balance. Debit Credit Debit Credit 9,139 31 Direct materials, 105,000 units 330,750 339,889 31 Direct labor 40,560 380,449 31 Factory overhead 54,795 435,244 31 Goods transferred, 103,900 units ? 31 Bal., 3,700 units, 80% completed a1. Prepare the March journal entry for the Papermaking Department for the materials charged to production. If an amount box does not require an entry, leave it blank.. Work in Process-Papermaking Department Materials-Pulp