Roland Corp. had the following production information for August: 7 Beginning work in process 0 4 Units started and completed 40 , 000 pOIntS Ending work in process 8,000 | g] Roland's ending work in process is 100 percent complete for materials and 30 percent complete for conversion. Roland uses the eBook weighted-average costing method and has computed direct materials cost per equivalent unit of $10 and conversion cost per equivalent unit of $24. 5 Prepare thejournal entry to transfer the cost of completed units to Finished Goods Inventory. (If no entry is required for a Print transaction/event, select "No Journal Entry Required" in the first account field.) References View transaction list Journal entry worksheet Record the cost of completed units transferred to Finished Goods Inventory. Note: Enter debits before credits. Finished Goods Inventory \"- Work in Process Inventory - - Record entry Clear entry View general journal