Domino Foods, Inc., manufactures a sugar product by a continuous process, involving three production departmentsRefining, Sifting, and Packing. Assume that records indicate that direct materials, direct labor, and applied factory overhead for the first department, Refining, were $335,000, $127,000, and $91,200, respectively. Also, work in process in the Refining Department at the beginning of the period totaled $26,800, and work in process at the end of the period totaled $24,400. 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.