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 $470,500, $164,700, and $108,200, respectively. Also, work in process in the Refining Department at the beginning of the period totaled $26,300, and work in process at the end of the period totaled $32,500. 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. 1. Work in Process-Refining Department 470,500 Materials 470,500 2. Work in Process-Refining Department Wages Payable 164,700 164,700 3. Work in Process-Refining Department 108,200 Factory Overhead-Refining Department 108,200 Feedback b. Journalize the entry to record the transfer of production costs to the second department, Sifting. Work in Process-Sifting Department 743,400 X Work in Process-Refining Department