2-3 Short Paper: International Sport Business Analysis B, Assignment Sweeties, Inc., manufactures a sugar product by a continuous process, involving three production departments-Refining, Siting, and Packing. Assume that records indicate that direct materials, direct labor, and applied tactory overhead for the-first department, Refining, were $386,000, $145,000, and S98,800, respectively. Also, work in process in the Refining Department at the beginning of the period totaled $29,600, and work in process at the end of the period totaled $28,400. Required: a (1) On September 30, jourmalize the entry to record the flow of costs into the Rletining Department during the period for direct materials (2) On September 30, joumalize the entry to record the flow of costs into the Refining Department during the period for dinect labor (3) On September 30, journalize the entry to record the flow of costs into the Refining Department during the period for tactory overhead b. On September 30, journalize the entry to record the transfer of production costs to the second deoartment, Siting "Refer to the Chart of Accounts for exact wording of account iles 2-3 Short Paper: International Sport Business Analysis B, Assignment Sweeties, Inc., manufactures a sugar product by a continuous process, involving three production departments-Refining, Siting, and Packing. Assume that records indicate that direct materials, direct labor, and applied tactory overhead for the-first department, Refining, were $386,000, $145,000, and S98,800, respectively. Also, work in process in the Refining Department at the beginning of the period totaled $29,600, and work in process at the end of the period totaled $28,400. Required: a (1) On September 30, jourmalize the entry to record the flow of costs into the Rletining Department during the period for direct materials (2) On September 30, joumalize the entry to record the flow of costs into the Refining Department during the period for dinect labor (3) On September 30, journalize the entry to record the flow of costs into the Refining Department during the period for tactory overhead b. On September 30, journalize the entry to record the transfer of production costs to the second deoartment, Siting "Refer to the Chart of Accounts for exact wording of account iles