Process Costing Journal Entries In October, the cost of materials transferred into the Rolling Department from the Casting Department of Jabari Steel Company is $569,100. The conversion cost for the period in the Rolling Department is $104,500 ($60,000 factory overhead applied and $44,500 direct labor). The total cost transferred to Finished Goods for the period wa $560,000. The Rolling Department had a beginning inventory of $21,800. a1. Journalize the cost of transferred-in materials for the Rolling Department. If an amount box does not require an entry, leave it blank. Work in Process-Rolling Work in Process-Casting 569,100 569,100 a2. Journalize the conversion costs for the Rolling Department. If an amount box does not require an entry, leave it blank. Work in Process-Rolling Factory Overhead-Rolling Wages Payable 104,500 60,000 44,500 a3. Journalize the costs transferred out to Finished Goods for the Rolling Department. If an amount box does not require an entry, leave it blank. Finished Goods Work in Process-Rolling 33 b. Determine the balance of Work in Process-Rolling at the end of the period.