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In October, the dost of materials transferred into the Rolling Department from the Casting Department of Kraus Steel Company is $562,400. The conversion dost for the period in the Rolling Department is $113,500 ($6?,600 factory overhead applied and $45,900 direct labor). The total cost transferred to Finished Goods for the period was $600,000. The Rolling Department had a beginning inventory of $22,000. :1. Joumalize the cost of transferred-in materials. If an amount box does not require an entry, leave it blank. Work In Process-Rolllng .f J :] Work In Process-Casting J E if Faadlrenk a2. Joumalize the conversion costs. If an amount box dog not require an entry, leave it blank. Work In Process-Rolllng J E \"r I:] Factory Overhead-Rolling J E 'f Wages Payable J E 'f a3. Joumalize the costs transferred out to Finished Goods. If an amount box does not require an entry, leave it blank. Finished Goods .1 x E b. Determine the balance of Work in PromsRolling at the end of the period. )*:1