The cost of materials transferred into the Filling Department of Eve Cosmetics Company is $19,900, including $5,400 from the Blending Department and $14,500 from the materials storeroom. The conversion cost for the period in the Filling Department is $6,440 ($1,440 factory overhead applied and $5,000 direct labor). The total cost transferred to Finished Goods for the period was $25,640. The Filling Department had a beginning inventory of $2,600.

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.