The cost of materials transferred into the Filling Department of Ivy Cosmetics Company is $$19,250,$ including $$4,000$ from the Blending Department and $$15,250$ from the materials storeroom. The conversion cost for the period in the Filling Department is $$6,320($$$1,520$ factory overhead applied and $$4,800$ direct labor$).$ The total cost transferred to Finished Goods for the period was $$24,930.$ The Filling Department had a beginning inventory of $$2,700.$b$.$ Determine the balance of Work in Process$-$Filling at the end of the period.

Required:

a$.$

$1.$ On June $30,$ journalize the cost of transferred$-$in materials.$*$

$2.$ On June $30,$ journalize the conversion costs.$*$

$3.$ On June $30,$ journalize the costs transferred out to Finished Goods.$*$

$*$Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered.

b$.$ Determine the balance of Work in Process$-$Filling at the end of the period.