The cost of materials transferred into the Filling Department of Lilac Skin Care Company is $19,750, including $6,000 from the Blending Department and $13,750 from the materials storeroom. The conversion cost for the period in the Filling Department is $5,920 ($1,220 factory overhead applied and $4,700 direct labor). The total cost transferred to Finished Goods for the period was $24,030. The Filling Department had a beginning inventory of $2,100. 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 exact wording of account titles. B. Determine the balance of Work in Process-Filling at the end of the period.