entries for flow of factory cost for process cost system.

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Radford Inc. manufactures a sugar product by a continuous process, involving three production lepartments-Refining, Sifting, and Packing. Assume that records indicate that direct materials, d abor, and applied factory overhead for the first department, Refining, were $371,000,$142,000, a 98,400 , respectively. Also, work in process in the Refining Department at the beginning of the eriod totaled $29,200, and work in process at the end of the period totaled $28,400. Required: a. (1) On September 30, journalize the entry to record the flow of costs into the Refining Department during the period for direct materials. * (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 period for factory overhead. * b. On September 30 , journalize the entry to record the transfer of production costs to the second department, Sifting. "Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines 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 line between journal entries. CNOW journals will automatically indent a credit entry when a credit amount is entered. CHART OF ACCOUNTS Radford Inc. General Ledger ASSETS 110 Cash 121 Accounts Receivablo 125 Notes Recemable 126 interest Recelvable 131. Matecials 141 Work in Process-Refining Department 142 Work in Process-Sifting Department 143 Work in Process-Packing Department 151 Factory Oyerhead-Refining Department. 152 Factory Overhead-Siting Department 153 Factory Overhead-Packing Department 161 Finished Goods 171 Supplies 172 Prepaid Insurance 173 Prepaid Expenses. 181 Land 191 Factory 192 Accumulated Depreciation-Factory REVENUE 410 Sales 610 Interest Revenuo EXPENSES 510 Cost of Goods Sold 520 Wagos Expense 531 Selling Expenses 532 insurance Expense 533 Ubities Expense 534 Supplies Expense 540 Administrative Exponses 561 Depreciation Expense. Factory 590 Miscellaneous Expense 710 Interest Expense LABELTIES 210 Accounts Payable 221 Uolities Payable 231 Notes Payable 236 interest Payable 251 Wages Payable EQUITY 311 Common Stock 340 Retained Earnings 351 Dividends 390 Income Summary the exact wording of the acoount tides. CNOWjoumall do not use lines for spucess or joumal explannitions. Every fine on a joumal pege is used for debit or credit entries. Do not add exphnubions or abip a line behween joumal enthiea CNOWjoumals will aubmationly indent a credit entry when a credit amount in entared. a(2). On September 30, joumalize the entry to record the flow of costs into the Refining Department curing the period for direct labor. Refer to the chart of acocunte for the exact wording of the account titles. CNOWjoumals do not use lines for spaces or joumal explannations. Every ine on a joumal page im used for debit or credit entrien Do not aod explanabions or ahop a line behween jownal entries. CNOWjoumals will aufomatically indent a credit entry when a credit amount ia enfered