Entries for flow of factory costs for process cost.system Instructions Padloed inc, manufactures a sugat product by a continuous process, involving theee producton departments. Aefining. Stting. and Packing. Assume that records indicate that direct materials, ditect labot, and applied factery overhead tor the first depariment, Refining. were $360,000,$147,000, and $90,400, respectively. Also, work in process in the Refining Department at the beginning of the period totaled $32.000, and work in process at the end of the period totaled $28,200. Aequired: it. (1) On September 30, foumalize the entry to record the fow of costs into the Refining Departmant during the periad for direct materials . (2) On September 30, foumalize the entry to record the fow of costs into the fiefining Depwitment during the period for direct labor" (3) On September 30, joumake the entry to record the flow of costs into the flefining Department diwing the period for factory ovarhead? b. On September so, joumalite the entry to rocord the transter of production costs to the second departiment, Sming * 'Alefor to the chart of accounts for the exact wording of the account wiles. CNOW poumals do not use ines for spaces or pounal explanations. Every ine on a joumal page is used for deat or ceedt entries. Do not add explanabons or skip a lne between poumal antios. CNOW jownals will aidamaticaly indent a credt entry when a credit amount is anieredt. Chart of Accounts a(1) On Segtember 30, joumalize the entry to record the flow of costs into the Aefining Department during the peviod for direct materlals. Reter to the chart of accounts for the exact. wording of the acoount tites. CNOW joumals do nit use lines for spaces or joumal explanations. Every line on a journal page is used for debit or eredi entries. Do not add explanations or ship a line between foumal entries. CNOW joumals wif aidomaticaly indent a creditentry when a credit amount is entered. a(2). On September 30, foumaize the entry to record the fow of costs into the Relining Department during the period for direct fabor. Reler to the chart of accounts for the exict wording of the account bities. CWOW journals do not use lines for spaces or joumal explanations. Every line on a jotanal page is used for debit or credit entries. Do not add explanafions or sbip a line between joumal entries. CNOW foumals will atdomat ficly indent a credit entry when a credif amount is entered. a(3). On September 30 journakize the entry to record the fow of costs inst the feefining Department during the period for factory overhead. Fefer fo the chart of accounts for the exact wording of the account teles. CNOW joumals do not use ines for spaces or journal explanafons. Every line on a joumat page is used for debut or credit entries. Do not add explanafions or skb a ine between joumal entries. GNOW journals wib autiomatcaly indent a credit enty when a credil amount is entered b. On September 30, joumalize the entry to record the transler of production costs to the second department, Sutting. Refer to the chart of accounts for the exact wording of the account bries. CNOW joumats do not use lines for spaces or foumat explanations. Every ine on a joumal page is used for debit or credit entries. Do not add explanations or skip a fune between joumal entries. CNOW journals will automaticaliy indent a credi entry when a credit amount is entered