The cost of materials transferred into the Filling Department of Ivy Cosmetics Company is $18,950, including $3,200 from the Blending Department and $15,750 from the materials storeroom. The conversion cost for the period in the Filling Department is $6,930 ($1,480 factory overhead applied and $5,450 direct labor). The total cost transferred to Finished Goods for the period was $25,140. The Filling Department had a beginning inventory of $2,700.

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.