Journal entries first:
To move materials costs from Materials Inventory to WIP:Dr. Work in Process InventoryCr. Materials Inventory
To move costs from WIP to Finished Goods: Dr. Finished Goods InventoryCr. Work in Process Inventory
When materials are transferred to the assembly floor, the cost of these direct materials is transferred to from Materials Inventory to Work in Process Inventory.
Direct Labor and Factory Overhead costs are applied to the Work in Process inventory account as incurred.
As the manufacturing process is completed, the costs in work in process inventory account are transferred into the finished goods inventory account.
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