i need help with the last question... what is the effect on finished goods calculated in Requirement 1, assuming the other two departments have no ending WIP?

Cost Flows Lamont Company produced 80,000 machine parts for ciesel engines. There were no beginning or ending work-in-process inventories In any department. Lamont incurred the following costs for May: Molding Grinding Finishing Department Department Department Direct materials $12,000 $5,300 $8,000 Direct labor 10,000 8,500 12,000 Applled overhead 17,000 14,000 11,000 Required: 1. Calculate the costs transferred out of each department. Costs Transferred Out Molding 39,000 Grinding 66,800 Finishing 97,800 costs 2. Prepare the journal entries corresponding to these transfers. Also, prepare the journal entry for Grinding that reflects the com added to the transferred-In goods received from Molding. For a compound transaction, if an amount box does not require an entry, leave it blank. Transfer entries: Work in Process-Grinding 39,000 Work in Process-Molding 39,000