Cost of Production and Journal Entries which were 60% complete as to conversion. The Work in Process balance for these 230 pounds was $32,844, determined as follows: 2,530 pounds of finished castings to the Machining Department. The May 31 inventory in process was 44% complete as to conversion. a1. Journalize the May entry for the Casting Department for the materials charged to production. If an amount box does not require an entry, leave it blank. b. Determine the Work in Process-Casting Department May 31 balance. $ c. Compute and evaluate the change in the costs per equivalent unit for direct materials and conversion from the previous month (April)