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( 2 ) . On September 3 0 , joumalize the entry to record the flow of costs into the Refining Department during the period
On September joumalize the entry to record the flow of costs into the Refining Department during the period for direct labor.
On September joumalize the entry to record the flow of costs into the Refining Department during the period for factory overhead.
On September joumalize the entry to record the transfer of production costs to the second department, Siffing.
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