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$.$

$\backslash$table$[[$Date$,$Item,Debit,Credit,Balance$],[$Debit$,$Credit$],[$Mar$.,1,$Bal., $2,800$ units, $35\%$ completed,$8,,9,178,],[,31,$Direct materials, $105,000$ units,$357,000,,366,178,],[,31,$Direct labor,$40,580,,406,758,],[,31,$Factory overhead,$44,396,,451,154,],[,31,$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:$*$

The materials charged to production

The conversion costs charged to production

The completed production transferred to the Converting Department

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

$*$Refer to the chart of accounts for the exact wording of the account titles. CNOW$-$journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered. Round your cost per unit answers to the nearest cent and final answers to the nearest dollar amount.