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 $443,800, $155,300, and $102,100, respectively. Also, work in process in the Refining Department at the beginning of the period totaled $24,900, and work in process at the end of the period totaled $30,600. 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 Work in Process-Refining Department Materials Work in Process-Refining Department Wages Payable Work in Process Refining Department Factory Overhead-Refining Department 3 Feeslivack b. Journalize the entry to record the transfer of production costs to the second department, Sifting. Work in Process-Sifting Department Work in Process-Refining Department