Cavy Company estimates that the factory overhead for the following year will be $1,061,400. The company has decided that the basis for applying factory overhead should be machine hours, which is estimated to be 36,600 hours. The machine hours for the month of April for all of the jobs were 4,500. Journalize the entry to record the factory overhead applied in April. If an amount box does not require an entry, leave it blank. 88 The cost of materials transferred into the Bottling Department of Mountain Springs Water Company is $32,400, with $26,000 from the Purifying Department, plus an additional $6,400 from the materials storeroom. The conversion cost for the period in the Bottling Department is $8,750 ($3,750 factory applied and $5,000 direct labor). The total cost transferred to finished goods for the period was $31,980. The Bottling Department had a beginning inventory of $1,860. a. Journalize the entries to record (1) the cost of transferred-in materials (2) conversion costs, and (3) the cost transferred out to finished goods. If an amount box does not require an entry, leave it blank. Work in Process-Bottling 32,400 Work in Process-Purifying 26,000 Materials 6,400 Work in Process-Bottling 8,750 Factory Overhead-Bottling 3.750 Wages Payable 5,000 Finished Goods 31,980 Work in Process-Bottling 31,980 Feedback Check My Work Correct b. Determine the balance of Work in Process-Bottling at the end of the period