ow.com/drn/t nme s-false Journal Assume that records indicate that direct materials, direct labor, and applied factory overhead for the first department, Refining, were $400,000. Required a 1) , September 30 omake the entry to record the Bow of costs into the Refinng Department during the period for direct materials* (2) On September 30, joumalize the entry to record the flow of costs into the Refining Department dturing the period for direct labor (3) On September 30, joumalize the entry to record the fow of costs into the Refining Department during the period for factory overhead b. On September 30, joumalize the entry to record the transfer of Nedt