applied and $41,800 direct labor). The total cost transferred to Finished Goods for the period was $580,000. The Rolling Department had a beginning inventory of $28,200. a1. Journalize the cost of transferred-in materials. a2. Journalize the conversion costs. If an amount box does not require an entry, leave it blank. a3. Journalize the costs transferred out to Finished Goods. b. Determine the balance of Work in Process-Rolling at the end of the period