Raftord inc manutactures a sugar product by a continuous process, involving three production departments-Retining, Silling. atid Packing Assume that records indicate that drect materiats, divect laber, and applied factory overhead for the first department Refining, were \$360,000, $147,000, and $96,400, respectively. Also, work in process in the Refining Department at thelegeginning of the period totaled $32,000, and work in process at the end of the period totaled $23,200 : Required: a. (1) On Soptember 30 , joumatze the entry to recard the Bow of costs inst the Refining Department duing the period for arect materials * (2) On September 30, journabze the enty to record the flow of costs wito the Refining Department during the penod for drect iabor. (3) On September 30, journalze the enty to recovd the fow of costs into the Refining Oepartment during the penod for factory overhesd * b On September 30 , joumalze the entry to record the transtor of production costs to the secend department Sining . "fefer to the chart of accounts for the exact wording of the account tibes. CNOWjoumats do not use ines for spaces or joumal explanations Every line on a journal page is used for debc or ciedi entlies Do nat add explanations or skip a line betheen journal entres Instructions $95,400, respectively Aiso, work in process in the fefining Dopartment at the beginning of the penod totaled $32,000, and work in process at the end of the period totaled 528,200 Required: a. (1) On September 30 , jocmalte the enty to record the fow of costs into the Fefining Departmant duing the poriga for alvect malenals: (2) On September 30 , juthal te the entry to pecord the fow af costs indo the Refining Departmant durng the period for direct ieber: (3) On September 30 , joumakte the entry to record the fow of costs indo the Fefining Department during the ptitod for factary overhead * b. On Sepiember 30, journalive the entry to record the fransfer of prodocfon costp fo the second depaitment Sining * "Refer to the chart of accounts for the exact wording of the account fites CNowjownais do nol use anes for spaces or foumal CNOW ournals wW aufamafically incten a credi onsy whan a crede amount is enfeved. Entries for flow of factory costs for process cost system instructions Chart of Accounts Journal Chedk My Work Previous Entries for flow of factory costs for process cost system instructions Chart of Accounts Journal Check Ay Work Previous Entries for flow of factory costs for process cost system instructions Chart of Accounts sournal \begin{tabular}{|l|} \hline Instructions \\ of Chart of Accounts \\ 172 Prepaid insurance \\ 173 Prepaid Expenses \\ 181 tand \\ 191 Factory \\ 192 Accumulaled Depreciation-Factary \end{tabular} LABIITIES 210 Accounts Payable 221 Uhibes Payable 231 Notes Payable 236 interest Payabie 251 Wages Payable Entries for flow of factory costs for process cost system a(1) On September 30 , joumakie the entry to record the now of costs into the Refining Department during the period far alrect matenass, Refer to the che the exact warding of the account thies. CNOWjournals do not use lines for spaces or journal explanations. Every line on a joumal page is used for debit c not add explanations or skip a ine between joumal entres. CNOWjoumals will autamaticaly indent a credt entry when a credit amount is entered a(2) On Seglember so, journakize the entry to recond the fow of costs into the Refining Department during the period for atrect habor. Refer to the chart of exact vording of the account tehe CNOW joutnass do not use lines for spaces or journal explanations, Every une on a journal page is used for debit or cr add explanations or skip a line between joumal entries CNOWjoumais wh automaticaly indent a credi entry when a credir amcunt is entered a(3). On September 30, joumalice the entry to recard the fow of costs into the Refining Department during the peniad for factory overhead Refer to the cl the exact wording of the account ties. CNOW joumats do not use lines for spaces or journal explanations. Every bine on a journal poge is used for deoir c not add explanatons ar sikip a line betwoen joumal entries CNoWjournals will aufomaficaily indent a credir entry when a credit amount is entered b) On September 30, journaize the entry to record the transier of production costs to the secend department, Siling. Refer to the chant of accounts for the the account titles. CNOW journals do nof use whes for spaces or journal explanations Every ine on a joumat page is used for dubit or credit entries Do in or skip a whe befweenjoumal ertries CNOW journais will automatically indent a credy entry when a credi amounf is entered