Radford Inc manufactures a sugar product by a continuous process, involving three prodyction departments-Refining, Sitting, and Packing Assurr materials, direct labor, and applied factory overhead for the first department, Refining, wo le $388,000,$141,000, and $96,800, respectively. Also, y Department at the beginning of the period totaled $29,800, and work in process at the end of the period totaled $30,000 Required: a. (1) On September 30 , joumalize the entry to record the flow of costs into the Refining Department during the period for diroct materials. . (2) On September 30 , joumalue the entry to record the flow of costs into the Refinung Department duning the penod for direct labor. (3) On September 30, joumalze the entry to record the flow of costs into the Refining Department duning the pernod for factory overfiead. b. On September 30 , joumakze the entry to recovd the transfer of production costs to the second department, Sifting * "Refer to the chart of accounts for the exact wording of the account tites CNOW joumals do not use lines for spaces or journal explanabions. Every ine on a joumal page is used for debit or credit entries Do not add explanations or siop a fine behween joumal entries. CNow journals Will automatically indent a credit entry when a credit amount is entered