Entries for Flow of Factory Costs for Process Cost System

Work in Process$-$Refining Department $$

Materials $$

Work in Process$-$Refining Department $$

$!$

Factory Overhead$-$Refining Department

$$

V Check My Work

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. If an amount box does not require an entry, leave it blank.

Work in Process$-$Sifting Department

$$

Work in Process$-$Refining Department

$$