In October, the cost of materials transferred into the Rolling Department from the Casting Department of Kraus Steel Company is $510,800. The conversion cost for the period in the Rolling Department is $107,900 ($63,800 factory overhead applied and $44,100 direct labor). The total cost transferred to Finished Goods for the period was $530,000. The Rolling Department had a beginning inventory of $28,400. a1. Journalize the cost of transferred-in materials. If an amount box does not require an entry, leave it blank. 38 a2. Journalize the conversion costs. If an amount box does not require an entry, leave it blank. CUT a3. Journalize the costs transferred out to Finished Goods. If an amount box does not require an entry, leave it blank. b. Determine the balance of Work in Process-Rolling at the end of the period. a1. Journalize the cost of transferred-in materials. If an amount box does not require an entry, leave it blank. Accounts Payable Cash Factory Overhead-Casting Factory Overhead-Rolling Finished Goods Materials Wages Payable Work in Process-Casting Work in Process-Rolling sts. If an amount box does not require an entry, leave it blank. red out to Finished Goods. If an amount box does not require an entry, leave it blank. In October, the cost of materials transferred into the Rolling Department from the Casting Department of Kraus Steel Company is $510,800. The conversion cost for the period in the Rolling Department is $107,900 ($63,800 factory overhead applied and $44,100 direct labor). The total cost transferred to Finished Goods for the period was $530,000. The Rolling Department had a beginning inventory of $28,400. Journalise the cost of transferradain materials If an amount box does not require an entry leave it blank