Radford Inc. manufactures a sugar product by a continuous process, involving three production departments --Refining, sitting, and Packing. Assume that recorde indicate that direct materials, direct labor, and applied factory overhend for the first department, Refining, were $290,500, 5101,700, and 566,600, respectively. Also, work in process in the Refining Department at the beginning of the period totaled $16,300, and work in process at the end of the period totaled $20,000 - 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 overhoed, 1 an amount box does not require an entry, leave it blank II II II II II II ilo b. Journalize the entry to record the transfer of production couts to the second department, sifting. If an amount box does not require an entry, leave it blank