- WIP completed Yes, it is Beginning Work in Process above but list it again Cost to complete begin WIP Total Cost for Beg. WIP $ 4,000 $ 1,400 $ 10.407 Notes: -Started and Completed $ 17,354 10,511 x 37.394 65.259 Notes (the amount transferred out (completed units) to the next department will be the total Beg. WIP Completed Total + Total Started and Completed, so add them together to get a total for the journal entry) Need for Total Transferred to Cutting $ 21,354 Journal Entry