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 $476,000, $166,600, and $109,500, respectively. Also, work in process in the Refining Department at the beginning of the period totaled $26,700, and work in process at the end of the period totaled $32,800. 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. 3. 0 0 0 0 0 0 b. Journalize the entry to record the transfer of production costs to the second department, Sifting, Previous Next