Cost of Production and Journal Entries

Lighthouse Paper Company manufactures newsprint. The product is manufactured in two departments, Papermaking and Converting. Pulp is first placed into a vessel at the beginning of papermaking production. The following information concerns production in the Papermaking Department for March:

$\backslash$table$[[$ACCOUNT Work in Process$-$Papermaking Department,ACCOUNT NO$.,],[$Date Item,Debit,$\backslash$table$[[$Balance$],[$Credit$],[$Debit$]],\backslash$table$[[$Balance$],[$Credit$]]],[$March $1$ Bal., $2,600$ units, $35\%$ completed,,$9,139,],[31$ Direct materials, $105,000$ units,$330,750,339,889,],[31$ Direct labor,$40,560,380,449,],[31$ Factory overhead,$54,795,435,244,],[31$ Goods transferred, $103,900$ units,,?,?