Roland Corp. had the following production information for August Beginning work in process Units started and completed Ending work in process 40,000 8,000 Roland's ending work in process is 100 percent complete for materials and 30 percent direct materials cost per equivalent unit of $10 and conversion cost per equivalent unit of $24 complete for conversion. Roland uses the weighted-average costing method and has computed Prepare the journal entry to transfer the cost of completed units to Finished Goods Inventory. (f no entry is required for a the first account field.) View trae action list Journal entry worksheet Record the cost of completed units transferred to Finished Goods Inventory Note: Enter debits before credts