Entries for flow of factory costs for process costing

$$

Instructions period totaled $$32,000,$ and work in process at the end of the period totaled $$28,200.$

Required:

a$.(1)$ On September $30,$ journalize the entry to record the flow of costs into the Refining Department during the period for direct materials.

$(2)$ On September $30,$ journalize the entry to record the flow of costs into the Refining Department during the period for direct labor

$(3)$ On September $30,$ journalize 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, Sifting.

General Journal

General Journal Instructions

a$(1).$ On September $30,$ journalize the entry to record the flow of costs into the Refining Department during the period for direct materials.

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a$(2).$ On September $30,$ journalize the entry to record the flow of costs into the Refining Department during the period for direct labor.

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a$(3).$ On September $30,$ journalize the entry to record the flow of costs into the Refining Department during the period for factory overhead.

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JOURNAL

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b$.$ On September $30,$ journalize the entry to record the transfer of production costs to the second department, Sifting.

PAGE $10$

JOURNAL