Entries for flow of factory costs for process cost system Chart of Accounts Journal Sweeties, Inc, manufactures a sugar product by a continuous process, involving three production departments-Refining, Siting, and Packing. Assume that records indlcate thaf direct materials, direct labor, and applied factory overhead for the first department, Refining, were $371,000, $142,000, and $98,400, respectively. Also, work in process in the Refining Department at the beginning of the period totaled $29,200, and work in process at the end of the period totaled $28,400 Required: a. (1) On September 30, joumalize the entry to recond the Row of costs into the Refining Department duning the period for direct materia's.' 2) On September 30, joumalize the entry to record the low of costs into the Refining Department duning the penod for direct labor (3) On September 30, joumalize 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 Siting Refer to the Chart of Accounts for exact nording of account tles