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 $590,400, $206,600, and $135,800, respectively. Also, work in process in the Refining Department at the beginning of the period totaled $33,100, and work in process at the end of the period totaled $40,700. a. Journalize the entries to record the flow of costs into the Refining Department during the period for (1) direct materials, (2) direct labor, and (3) factory overhead. 1. 2 3. b. Journalize the entry to record the transfer of production costs to the second department, Sitting