eBook Show Me How Entries for flow of factory costs for process cost system Instructions Chart of Accounts Journal Instructions Radford 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 fest department, Refining, were $385.000, $143,000, and $99,000 respectively. Also, work in process in the Refining Department at the beginning of the period totaled $29,600, and work in process at the end of the period totaled $29,800 Required: a (1) On September 30, journalize the entry to record the flow of costs into the Retining Department during the period for direct material (2) On September 30, journalize the entry to record the flow of costs into the Refining Department during the period for direct labor- (3) On September 30, journalize the entry to record the flow of costs into the Refining Department during the penod for factory overmnead" b. On September 30, journalize the entry to record the transfer of production costs to the second department Sitting" Refer to the chart of accounts for the exact wording of the account titles CNOW journals do not use inea for spaces or journal explanations Every line on a journal page is used for debit or credit entries. Do not add explanations or skip a ine between journal entries CNOWjournals V