Sweeties, 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 $656,600, $229,800, and $151,000, respectively. Also, work in process in the Refining Department at the beginning of the period totaled $36,800, and work in process at the end of the period totaled $45,300. a. 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 overhead Work in Process-Refining Department Materials Work in Process-Refining Department Wages Payable Work in Process-Refining Department Factory Overhead-Refining Department Feedback b. Journalize the entry to record the transfer of production costs to the second department, Sifting Work in Process-Sifting Department Work in Process-Refining Department