Entries for flow of factory costs for process cost system Instructions Chart of Accounts Journal Instructions Radford Inc manufactures a sugar product by a continuous process, involving three production departments-Refining, Siting, and Packing Assume that records indicate that direct materials, direct labor, and applied factory overhead for the first department, Refining, were $369,000 $145,000, and $97,600 respectively. Also, work in process in the Refining Department at the beginning of the period totaled $30.200, 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 materia (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, Sing" Refer to the chart of accounts for the exact wording of the account ties CNOW journals do not use lines for races of journal explanations Every line on a journal page is used for debit or credit entries Do not add explanations of exo a line between joumal entres CNOW