Entries for Flow of Factory Costs for Process Cost System 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 $593,000, $207,600, and $136,400 respectively. Also, work in process in the Refining Department at the beginning of the period totaled $33,200, and work in process at the end of the period totaled $40,900. a. ournalize 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. b Journalize the entry to record the transfer of production costs to the second department, Sifting