The cost of materials transferred into the Filling Dept. of Eve Cosmetics is $20,000, including $14,000 from the Blending Department and $6,000 from the materials storeroom. The conversion cost for the period in the Filling Dept. is $4,560 ($1,600 factory overhead applied and $2,960 direct labor). The total cost transferred to Finished Goods for the period was $22,960. The Filling Dept. had a beginning inventory of $1,800.

Journalize (1) the cost of transferred-in materials, (2) conversion costs, and (3) the costs transferred out to Finished Goods.

Dr.) Work in process- 20,000

Cr.) Work in process

Dr.) Work in process

Cr.) Factory overhead

Dr.)

Cr.) Finished Goods- 22,960.

Determine the balance of Work in process Filling at the end of the period.