Sweeties, Inc., manufactures a sugar product by a continuous process involving three production departmentsRefining, Sifting, and Packing. Assume that records indicate that direct materials, direct labor, and applied factory overhead for the first department, Refining, were $499,400, $174,800, and $114,900, respectively. Also, work in process in the Refining Department at the beginning of the period totaled $28,000, and work in process at the end of the period totaled $34,500.

Question Content Area

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. If an amount box does not require an entry, leave it blank.

1.

	Debit	Credit
Work in progress - Refining Department
Materials

2.

	Debit	Credit
Work in progress - Refining Department
Wages Payable

3.

	Debit	Credit
Work in progress - Refining Department
Factory Overhead - Refining Dept.

b. Journalize the entry to record the transfer of production costs to the second department, Sifting. If an amount box does not require an entry, leave it blank.

	Debit	Credit
Work in progress - sifting department
Work in Progress - Refining Department

This is my second time sending in this question. The first time, the answers weren't even close to correct.