Roland Corp. had the following production information for August: Beginning work in process Units started and completed 40.000 Inding work in process 8,000 Roland's ending work in process is 100 percent complete for materials and 30 percent complete for conversion, Roland uses the weighted-average costing method and has computed direct materials cost per equivalent unit of $10 and conversion cost per equivalent unit of $24 Prepare the journal entry to transfer the cost of completed units to Finished Goods Inventory. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)