Calculator Entries for Flow of Factory Costs for Process Cost System Sweeties, Inc., manufactures a sugar product by a continuous process, Involving three production departments-Refining, Sifting, and Packing. Assume that records indicate that direct materials, direct labor, and applied factory overhead for the first department, Refining, were $591,900, $207,200, and $136,100, respectively. Also, work in process in the Refining Department at the beginning of the period totailed $33,100, and work in process at the end of the period totaled $40,800. Joumalize the entries to record the flow of costs into the Refi ng Department during the period for (1) drect materials, (2) din d labor, and (3) factory overhead. b. Journalize the enttry to record the transfer of production costs to the second department, Sifting Sifting