Entries for Flow of Factory Costs for Process Cost System Radford Inc manufacturert a tugar product by a continuous process, involving three production departments-Refining, sitting, and Packing Assume that records indicate that direct materies, direct labor, and applied factory overhead for the first department Refining were $177,000, 6130,200, and $85.600 respectively. Also, work in process in the enting Department at the beginning of the period totaled $20,000, and work in process at the end of the period totaled 525,700 Journalize the entries to record the flow of costs into the Retiring Department during the period for (1) direct materials, (2) direct labor, and (3) factory overhead. It an amount box does not require an entry, leave it bank 1 DI II II 100 II II II I. 3. 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