Roland Corporation had the following production information for August: Required: 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. Note: If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Journal entry worksheet Record the cost of completed units transferred to Finished Goods Inventory. Note: Enter debits before credits