Rose Company uses FIFO process costing and produces its finished product in 2 departments: Machining and Painting. The following information is available for the Painting Department for May: The beginning work in process inventory was $74,226 ($54,000 transferred-in costs and $20,226 conversion costs) and consisted of 1,800 units that were 70% complete as to conversion costs. During May, a total of 15,700 units were completed and transferred out to the Finished Goods Inventory. The ending work in process consisted of 1,100 units that were 10% complete as to conversion costs. The following costs were incurred during May: direct materials $136,590; direct labor $80,000; and factory overhead $219,730. Direct materials are added at the end of the process in the Painting Department and conversion costs are incurred evenly throughout the production process. Give the general journal entry to record the transfer of the units from the Painting Department to finished goods. General Journal Account Title to be Account Title to be Dr Debited Credited Cr