Entries for Flow of Factory Costs for Process Cost System

Sweeties, 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 $554,800, $194,200, and $127,600, respectively. Also, work in process in the Refining Department at the beginning of the period totaled $31,100, and work in process at the end of the period totaled $38,300.

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.

1.	Work in Process-Refining Department	fill in the blank fdb8b402a02d05e_2
	Materials		fill in the blank fdb8b402a02d05e_4
2.	Work in Process-Refining Department	fill in the blank fdb8b402a02d05e_6
	Wages Payable		fill in the blank fdb8b402a02d05e_8
3.	Work in Process-Refining Department	fill in the blank fdb8b402a02d05e_10
	Factory Overhead-Refining Department		fill in the blank fdb8b402a02d05e_12

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Remember that in this department both materials and conversion costs are being added to the units before they are transferred out.

b. Journalize the entry to record the transfer of production costs to the second department, Sifting.

	Work in Process-Sifting Department	fill in the blank a2abddfccfb5ff2_2
	Work in Process-Refining Department		fill in the blank a2abddfccfb5ff2_4