in October, the cost of materiale transferred into the Rolling Department from the Casting Department of Kraus Steel Company is $544,400. The conversion cost for the period in the Rolling Department is $106,000 (462,600 factory overhead applied and 44,200 direct labor). The total cost transferred to Finished Goods for the period was $530,000. The Rolling Department had a beginning inventory of $25,800 al Journalize the cost of transferred-in materials. an amount box does not require an entry, teave it blank a 2. Journalize the conversion costs. If an amount box does not require an entry leave it blank 8 3. Soumaise the couts transferred out to finished Goods. 1 an amount bordou not require an entry, larve tank . Determine the balance of Work in Process --Roling at the end of the period