Rose Company uses FIFO process costing and produces its finished product in 2 departments: Machining and Painting. The following information is available for the Machining Department for May: The beginning work in process inventory was $25,392 ($20,300 direct materials and $5,092 conversion costs) and consisted of 1,600 units that were 20% complete as to conversion costs. During May, an additional 14,700 units were started into production. During May, a total of 15,000 units were completed and transferred out to the Painting Department. The ending work in process consisted of 1,300 units that were 40% complete as to conversion costs. The following costs were incurred during May: direct materials $135,240; direct labor $120,000; and factory overhead $ 101,920. Direct materials are added at the beginning of the process in the Machining 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 Machining Department to the Painting Department. General Journal Account Title to be Account Title to be Debited Credited Dr Cr