Flowchart of Accounts Related to Service and Processing Departments Alcoa Inc. is the world's largest producer of aluminum products. One product that Alcoa manufactures is aluminum sheet products for the aerospace industry. The entire output of the Smelting Department is transferred to the Rolling Department. Part of the fully processed goods from the Rolling Department are sold as rolled sheet, and the remainder of the goods are transferred to the Converting Department for further processing into sheared sheet. Prepare a chart of the flow of costs from the processing department accounts into the finished goods accounts and then into the cost of goods sold account. The relevant accounts are as follows: Cost of Goods Sold Materials Factory Overhead--Smelting Department Factory Overhead-Rolling Department Factory Overhead-Converting Department Answer the following questions. Finished Goods-Rolled Sheet Finished Goods-Sheared Sheet Work in Process-Smelting Department Work in Process-Rolling Department Work in Process-Converting Department 1. Materials flow to which department? 2. The costs from Factory Overhead-Converting Department flow to which department