AccuBlade Castings Inc. casts blades for turbine engines. Within the Casting Department, alloy is first melted in a crucible, then poured into molds to produce the castings. On May 1, there were 1,000 pounds of alloy in process, which were 30% complete as to conversion. The Work in Process balance for these 1,000 pounds was $153,300, determined as follows:

Direct materials (1,000 x $150) $150,000

Conversion (1,000 x 30% x $11) 3,300 $153,300

During May, the Casting Department was charged $1,372,400 for 9,400 pounds of alloy and $38,160 for direct labor. Factory overhead is applied to the department at a rate of 150% of direct labor. The department transferred out 9,700 pounds of finished castings to the Machining Department. The May 31 inventory in process was 20% complete as to conversion. a1. Prepare the May journal entry for the Casting Department for the materials charged to production.

Please show your working