Process Costing Journal Entries In October, the cost of materials transterred into the Rolling Department from the Casting Department of Jabari Steel Cornpany is $569,900. The conversion cost for the period in the Roling Department is $114,900 ( $69,800 factory overhead applled and $45,100 direct labor). The total cost transferred to Finished Goods for the period was $600,000. The Rolling Department had a beginning inventory of $20,600. a1. Journalize the cost of transferred-in materials for the Roling Department. If an amount box does not require an entry, Ieave it blank. a2. Journalize the conversion costs for the Rolling Department. If an amount box does not require an entry, leave it blank. a3. Joumalize the costs transferred out to Finished Goods for the Rolling Deportment, If an arnount box does not require an entry, leave it blank. b. Determine the balance of Work in Process-Rolling at the end of the period