Lighthouse Paper Company manufactures newsprint. The product is manufactured in two departments, Papermaking and Converting. Pulp is first placed into a vessel at the beginning of papermaking production. The following information concerns production in the Papermaking Department for March:

ACCOUNT Work In Process$-$Papermaking Department ACCOUNT NO$.$

Balance

Date Item Debit Credit Debit Credit

Mar. $1$ Bal., $2,800$ units, $35\%$ completed $9,178$

$31$ Direct materials, $105,000$ units $357,000366,178$

$31$ Direct labor $40,580406,758$

$31$ Factory overhead $44,396451,154$

$31$ Goods transferred, $104,800$ units $??$

$31$ Bal., $3,000$ units, $80\%$ completed $?$

Required:

a$.$ On March $31,$ prepare the following journal entries for the Papermaking Department:$*$

$1.$ The materials charged to production

$2.$ The conversion costs charged to production

$3.$ The completed production transferred to the Converting Department

b$.$ Determine the Work in Process$$Papermaking Department March $31$ balance.