Entries for Flow of Factory Costs for Process Costing

of the period totaled $$37,100.$

Work in Process$-$Refining Department $$

$$

Work in Process$-$Refining Department $$

Wages Payable $$

Work in Process$-$Refining Department $$

Factory Overhead$-$Refining Department $$

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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.