Journalize the Jan. 31 summary entries to record each of the following operations for January (one entry for each operation). Refer to the Chart of Accounts for exact wording of account titles. a. Direct and indirect materials used. b. Direct and indirect labor used. c. Factory overhead applied to all four jobs (a single overhead rate is used based on direct labor cost). d. Completion of Jobs 301 and 302. Instructions Sweeties, Inc. manufactures a sugar product by a continuous process, involving three production departments-Refining, Simting, and Packing Assume that records indicate that direct materials, direct labor, and applied factory overhead for the first department, Refining, were $366,000, $145.000, and S8,800, respectively. Also, work in process in the Refining Depanment at the beginning of the period toaled S29,600, and work in process at the end of the period totaled S28,400 Required: a (1) On September 30, joumatize the entry to record the fow of costs into the Relining Department duning the period tor drect matriats (2) On September 30 joumalze the entry to record the flow of costs into the Refining Department during the penod tor direct labar (3) On September 30, jounallze the entry to record the flow of costs into the Refining Departmect duning the period tor factory ovehead b. On September 30. Joumatze the entry to record the transfer of production costs o the second deparment Shng "Reter to the Chart of'Accounts for exact wording of account soles