In its processing of peanuts this month, Whispering added $3,275 of DM from its warehouse directly into the roasting process, where there was an existing beginning WIP Inventory balance of $1,475. Whispering also incurred and accrued new DL costs of $2,875, while it applied MOH cost of $1,025 this month as well. (a1) Record the journal entries to capture (a) the addition of DM costs into this roasting process and (b) the recognition of conversion costs added into this roasting process. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.) No. Account Titles and Explanation (a) (b) Debit Credit