domino foods, 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 420,000, 148,000 and 97,300, respectively. also work in process in the refining department at the beginning of the period totaled 23,700, and work in process at the end of the period totaled 29,100. journalize the entries to record (a) the flow of the costs into the refining department during the period for direct materials, direct labor and factory overhead, and (b) the transfer of production costs to the second department, sifting