The cost of materials transferred into the Filling Department of Keystone Personal Care Company is $170,240, including $50,100 from the Blending Department and $120,140 from the materials storeroom. The conversion cost for the period in the Filling Department is $87,432 ($35,432 factory overhead applied and $52,000 direct labor). The total cost transferred to Finished Goods for the period was $261,812. The Filling Department had a beginning inventory of $12,500.
a. Journalize
(1) The cost of transferred-in materials,
(2) Conversion costs, and
(3) The costs transferred out to Finished Goods.
b. Determine the balance of Work in Process—Filling at the end of the period.