- Ending WIP 5.926 Total Cost Accounted For $ 27,280 15,500 58,016 100,796 How much should be allocated to ending WIP? C. Journalize the entries for April General Journal Account Name Debit Credit April 30 Work in Process - Dyeing 90,096 Work in Process - Spinning Raw Materials Inventory Wages Payable Manufacturing Overhead Work in Process - Cutting April 30 Work in Process - Dyeing