The cost of msterias tranfered ime the Filing Department of fwy Cosmetics Company is $18,300, including $5,600 trom the Biending Departmenk and $12.500 from the materials storeroom. The conversion cost for the peced in the FiEng Departmont is $6.620 (\$1,320 faclory dvechead appled and $5, 300 diroct iaber). The total cost transferred to Finished Goodi for the ponod was 523,440 . The FIing Depardment had a begining inventory of 52,400 . Aequired: 1. 1. Oo dune 30 , joumalue the cour or banslertedin materay * 2. On dune 20 , jomacre the conversion costs " 3. On wune 30 joumalie be coste baniternd our to Finithes Goods. "Feter to the chat or aceounts tor the exact woiding of ine account anes. cNowjoumals da not use ines for joume explandiont Evey the on a joumal page is usge for debit ar credi entries cNOW/pumals will automatcaly indent a credit enty when a credt amount is entered b. Determine the balance of Work in Prockss Filing at the end of the penod at. On Aune 30, joumalie the cost of transtemedint matenals. Fotor no me chart of acoounts for the bxact wanding of ahe account thies CwOW joumals do not use thes for joumal a2. On June Jo, joumatre the conversion oosts Feter to the chat of accounts for the exact wonding of the acobunt toins cNOW joumals do not use ines for joumal explanations as. On whe 30, journalize the costs thasteged out to Finiched Goods. Fefler to the chat of accounts for the exact wording of the accounr noes, GNOw joumats ob nor use lnes fer jouma explanations Evey Int on a joueny page a ised for debit or eredt everes. CNow joumals wl autamatcaly indent a credt enty mher a enest amount is eniered b. Determine the balance of Work in Process-Filling at the end of the period