Instructions

Keoni 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 $$371,000,$$$142,000,$ and $$98,400,$ respectively. Also, work in process in the Refining

Department at the beginning of the period totaled $$29,200,$ and work in process at the end of the period totaled $$28,400.$

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.