A2. Prepare the May journal entry for the Casting Department for the conversion costs charged to production. If an amount box does not require an entry, leave it blank. Work in Process-Casting Department Wages Payable Factory Overhead-Casting Department Feedback a3. Prepare the May journal entry for the Casting Department for the completed production transferred to the Machining Department. Work in Process-Machining Department Work in Process-Casting Department Feedback a3. Are these goods ready for finished goods inventory or do these units need to be transferred to another department first? b. Determine the Work in Process—Casting Department May 31 balance. $ c. Compute the change in the costs per equivalent unit for direct materials and conversion from the previous month (April). Cost per Equivalent Unit Change in materials Decrease $ Change in conversion Decrease