Entries for Flow of factory Costs for Process Costing) Keon Inc. manufactures a suger product by a continuous process, involving three production departments-Relining, Sting, and Packing Assume that reeds indicate that direct materials, direct labo and applied factory overhead for the first department, Refining, were 1613,700, $214,800, and $141,200, respectively. Also, work in process in the Refing Department at the beginning of the period totaled $34,400, and work in process at the end of the period totaled $42,300 . Journalize the entries to record the flow of costs into the Refining Department during the period for (1) direct materials, (2) direct laber, and (3) factory overhead. If an amount box does not require an entry, leave it blank 1. Work in Process Refining Department Haterials 2. Work in Process-Refining Department Wages Payable 3. Work in Process Refining Department Factory Overhead Refining Department 88 TO My Wi Remember that in this department both materials and conversion costs are being added to the units before they are transferred out. 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 Wick in Process Sifting Department Work in Process-Refining Department 88