applied and $$49,400$ direct labor$).$ The total cost transferred to Finished Goods for the period was $$580,000.$ The Rolling Department had a beginning inventory of $$28,800.$

a$1.$ Journalize the cost of transferred$-$in materials for the Rolling Department. If an amount box does not require an entry, leave it blank.

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a$2.$ Journalize the conversion costs for the Rolling Department. If an amount box does not require an entry, leave it blank.

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a$3.$ Journalize the costs transferred out to Finished Goods for the Rolling Department. If an amount box does not require an entry, leave it blank.

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b$.$ Determine the balance of Work in Process $-$ Rolling at the end of the period.