Entries for flow of factory costs for process cost system Instructions Chart of Accounts v Instructions Sweeties, 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 $386,000, $145,000, and $98,800, 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 $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 exact wording of account titles