The cost of materials transferred into the Filling Department of Savannah Lotion Company is $13,300, including $5,000 from the Blending Department and $8,300 from the materials storeroom. The conversion cost for the period in the Filling Department is $3,100 ($1,100 factory overhead applied and $2,000 direct labor). The total cost transferred to Finished Goods for the period was $17,378. The Filling Department had a beginning inventory of $1,200.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.Answer:
a. Work in Process—Filling 3,100 Factory Overhead—Filling 1,100 Wages Payable 2,000 Finished Goods 17,378 Work in Process—Filling 17,378 b. $222 ($1,200 + $13,300 + $3,100 – $17,378)
