acuBlade Castings Inc. casts blades for turbine engines. Within the Casting Department, alloy is first melted in a crucible, then poured into molds to produce the castings. On May 1, there were 700 pounds of alloy in process, which were 30% complete as to conversion. The Work in Process balance for these 700 pounds was $74,410, determined as follows: Direct materials (700 x $100) $70,000 Conversion (700 x 30% x $21) 4,410 $74,410 During May, the Casting Department was charged $633,600 for 6,600 pounds of alloy and $53,520 for direct labor. Factory overhead is applied to the department at a rate of 150% of direct labor. The department transferred out 6,800 pounds of finished castings to the Machining Department. The May 31 inventory in process was 20% complete as to conversion. a1. Prepare the May journal entry for the Casting Department for the materials charged to production. Work in Process-Casting Department Materials-Alloy