The cost of materials transferred into the Rolling Department of Keystone Steel Company is $592,700 from the Casting Department. The conversion cost for the period in the Rolling Department is $110,100 ($63,300 factory overhead applied and $46,800 direct labor). The total cost transferred to Finished Goods for the period was $631,000. The Rolling Department had a beginning inventory of $21,300.

a1. Journalize the cost of transferred-in materials.

blank	Accounts PayableCashFactory Overhead-CastingFactory Overhead-RollingFinished GoodsMaterialsWork in Process-CastingWork in Process-RollingWork in Process-Rolling	Work in Process-Rolling
	Accounts PayableCashFactory Overhead-CastingFactory Overhead-RollingFinished GoodsMaterialsWages PayableWork in Process-CastingWork in Process-RollingMaterials		Materials

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a2. Journalize the conversion costs. If an amount box does not require an entry, leave it blank.

blank	Accounts PayableCashFactory Overhead-CastingFactory Overhead-RollingFinished GoodsMaterialsWages PayableWork in Process-CastingWork in Process-Rolling	- Select -	- Select -
	Accounts PayableCashFactory Overhead-CastingFactory Overhead-RollingFinished GoodsMaterialsWork in Process-CastingWork in Process-Rolling	- Select -	- Select -
	Accounts PayableCashFactory Overhead-CastingFinished GoodsMaterialsWages PayableWork in Process-CastingWork in Process-Rolling	- Select -	- Select -

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a3. Journalize the costs transferred out to Finished Goods.

blank	Accounts PayableCashFactory Overhead-CastingFactory Overhead-RollingFinished GoodsMaterialsWages PayableWork in Process-CastingWork in Process-RollingFinished Goods	Finished Goods
	Accounts PayableCashFactory Overhead-CastingFactory Overhead-RollingFinished GoodsMaterialsWages PayableWork in Process-CastingWork in Process-RollingWork in Process-Rolling		Work in Process-Rolling

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b. Determine the balance of Work in ProcessRolling at the end of the period. $fill in the blank bb860b005fc703c_1