Obj. 1, 3 EX 3-3 Entries for flow of factory costs for process cost system Domino Foods, 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 $400,000, $150,000, and $100,000, respectively. Also, work in process in the Refining Depart- ment at the beginning of the period totaled $40,000, and work in process at the end of the period totaled $35,000. Journalize the entries to record (A) the flow of costs into the Refining Department dur- ing the period for (1) direct materials, (2) direct labor, and (3) factory overhead, and (B) the transfer of production costs to the second department, Sifting