The cost of materials transferred into the Rolling Department of Blackrock Steel Company is $$558,200$ from the Casting Department. The conversion cost for the period in the Rolling Department is $$116,300($ $$68,900$ factory overhead applied and $$47,400$ direct labor$).$ The total cost transferred to Finished Goods for the period was $$615,200.$ The Rolling Department had a beginning inventory of $$25,300.$

a$1.$ Journalize the cost of transferred$-$in materials. If an amount box does not require an entry, leave it blank.

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a$2.$ Journalize the conversion costs. If an amount box does not require an entry, leave it blank.

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a$3.$ Journalize the costs transferred out to Finished Goods. If an amount box does not require an entry, leave it blank.

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b$.$ Determine the balance of Work in Process$-$Rolling at the end of the period.

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