Entries for Flow of Factory Costs for Process Cost System

Sweeties, Inc., manufactures a sugar product by a continuous process involving three production departments$$Refining$,$ Sifting, and Packing. Assume that records indicate that direct materials, direct labor, and applied factory overhead for the first department, Refining, were $$524,400,$ $$183,500,$ and $$120,600,$ respectively. Also, work in process in the Refining Department at the beginning of the period totaled $$29,400,$ and work in process at the end of the period totaled $$36,200.$

Question Content Area

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

$1.$

$2.$

$3.$

Question Content Area

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.

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