Department A Department B Beginning inventories: Physical units 5,000 8,000 Costs: Transferred in $,45,320 Direct materials $10,000 Conversion costs $,6,900 $,16,800 Current production: for month Units started 25,000 Not relevant for question Units transferred out 28,000 33,000 Costs: Transferred in 1(d) Direct materials $57,800 $,37,950 Conversion costs $95,220 $128,100 Percentage completion: Beginning inventory 40% 50% Ending inventory 80% 50% Prepare journal entries that show the flow of manufacturing costs into and out of Department A