Entries for Flow of Factory Conts for Froome Cont System Radford Inc manufactures a sugar product by a continuous process, involving three production rates Refining, Sting, and Padang. Assume that records indicate that direct materials, direct labor and applied factory overhead for the first department, Retning, were $523,500, $183,200, and $120,400, respectively. Also, work in process in the Refining Department at the beginning of the period totaled $29, 300, and work in process at the end of the period totaled $36,100 - Journaise the entries to record the Mow of cotts into the Refining Department during the period for (1) orect materiait, (2) direct labor, and (3) factory overhead an amouitbex et not require an entry, leave it blank b. Journalue the entry to record the transfer of production costs to the second department, sining. If an amount be does not require an entry leave it blank 89