Process Cost Journal Entries In October, the cost of materials transferred into the Rolling Department from the Casting Department of Kraus Steel Company is $552,700. The conversion cost for the period in the Rolling Department is $116,100 ($69,300 factory overhead applied and $46,800 direct labor). The total cost transferred to Finished Goods for the period was $570,000. The Rolling Department had a beginning inventory of $26,600. Question Content Area a1. Journalize the cost of transferred-in materials. If an amount box does not require an entry, leave it blank. blank - Select - - Select - - Select - - Select - Question Content Area a2. Journalize the conversion costs. If an amount box does not require an entry, leave it blank. blank - Select - - Select - - Select - - Select - - Select - - Select - Question Content Area a3. Journalize the costs transferred out to Finished Goods. If an amount box does not require an entry, leave it blank. blank - Select - - Select - - Select - - Select - Question Content Area b. Determine the balance of Work in ProcessRolling at the end of the period. $fill in the blank 3661eff87f8700a_1