and applied tastory oveihead lor the first departnert. Hetring, were $386,000,5145,000, and $98,800, As spectively. Aso, work in process in the Refring Departinent at the beginning of the period lotaled $29,600, and work in process at the end of the period totaled $28,400. Required: a. (1) On September 3o, joumalize the enty to record the Dow of costs into the Refing Department during the period for direct maneviak. (7) On Septernber 30 poumakre the enty fo recurd the fow of costs into the Refinny Departinent during the peviod for ifinct labor. b On September 30, joumatre the entry to record the fransfer of production costs to the second depariment, sining. a(2) On Septembet 30, joumalce the enary to record the fow of conts into the Refining Departnent during the period for direct maturials a(2) On September 30, purnalite the enty to trcond the fow of costs into the fiefining Oepartnent duning the peviod for stect labor