Me How Entries for Flow of Factory Costs for Process Costing 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 $578,800, $202,600, and $133,100, respectively. Also, work in process in the Refining Department at the beginning of the period totaled $32,400, and work in process at the end of the period totaled $39,900. a. Journalize the entries to record the flow of costs into the Refining Department during the period for (1) direct materials, (2) direct labor, and (3) factory overhead. If an amount box does not require an entry, leave it blank. 1. Work in Process-Refining Department Materials 2. Work in Process-Refining Department Wages Payable 578,800 578,800 202,600 202,600 3. Work in Process-Refining Department Factory Overhead-Refining Department 133,100 133,100 Feedback Check My Work Remember that in this department both materials and conversion costs are being added to the units before they are transferred out. Check My Work 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. Work in Process-Sifting Department Work in Process-Refining Department Feedback Check My Work 33 Costs accumulate as units are transferred from one department to the next. The costs need to be transferred from one department to the next so the unit's total cost is properly reflected in finished goods inventory. Feedback Check My Work Partially correct