Entries for Flow of Factory Costs for Process Cost System Sweeties, Inc, manufacturns a sugar product by a contimious process involving three production departinents-Refining, Sifting, and Packing. Assurne that records indicate that direct materials, direct labor; and applied factory overhead for the first departiment, Refining, were 5612,200 , 5214,300 , and $140,800, respectively. Aso, work in process in the Reflining Departiment at the beginning of then period totated $34,300, and work in process at the end of the period totailed $42,200 factory overhend