Cost of Production and Journal Entries

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 900 pounds of alloy in process, which were 70% complete as to conversion. The Work in Process balance for these 900 pounds was $75,780, determined as follows:

Direct materials (900 $80)	$72,000
Conversion (900 70% $6)	3,780
	$75,780

During May, the Casting Department was charged $646,000 for 8,500 pounds of alloy and $16,840 for direct labor. Factory overhead is applied to the department at a rate of 150% of direct labor. The department transferred out 8,700 pounds of finished castings to the Machining Department. The May 31 inventory in process was 50% complete as to conversion.

a1. Prepare the May journal entry for the Casting Department for the materials charged to production. If an amount box does not require an entry, leave it blank.

	Work in Process-Casting Department	646,000
	Materials-Alloy		646,000

a2. Prepare the May journal entry for the Casting Department for the conversion costs charged to production. If an amount box does not require an entry, leave it blank.

	Work in Process-Casting Department	42,100
	Wages Payable		16,840
	Factory Overhead		25,260

a3. Prepare the May journal entry for the Casting Department for the completed production transferred to the Machining Department. If an amount box does not require an entry, leave it blank.

	Work in Process-Machining Department	XXXXXXX	XXXXXXX
	Work in Process-Casting Department	XXXXXXX	XXXXXXX

I need help solving a3 and b

b. Determine the Work in ProcessCasting Department May 31 balance. $fill in the blank_______________________