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 $385,000, $143,000, and $99,000, respectively. Also, work in process in the Refining Department at the beginning of the period totaled $29,600, and work in process at the end of the period totaled $29,800.

Required:

a.

(1) On September 30, journalize the entry to record the flow of costs into the Refining Department during the period for direct materials.*

(2) On September 30, journalize the entry to record the flow of costs into the Refining Department during the period for direct labor.*

(3) On September 30, journalize the entry to record the flow of costs into the Refining Department during the period for factory overhead.*

b. On September 30, journalize the entry to record the transfer of production costs to the second department, Sifting.*

*Refer to the Chart of Accounts for exact wording of account titles.

CHART OF ACCOUNTS

Sweeties, Inc.

General Ledger

ASSETS

110 Cash

121 Accounts Receivable

125 Notes Receivable

126 Interest Receivable

131 Materials

141 Work in Process-Refining

142 Work in Process-Sifting

143 Work in Process-Packing

151 Factory Overhead-Refining

152 Factory Overhead-Sifting

153 Factory Overhead-Packing

161 Finished Goods

171 Supplies

172 Prepaid Insurance

173 Prepaid Expenses

181 Land

191 Factory

192 Accumulated Depreciation-Factory

LIABILITIES

210 Accounts Payable

221 Utilities Payable

231 Notes Payable

236 Interest Payable

251 Wages Payable

EQUITY

311 Common Stock

340 Retained Earnings

351 Dividends

390 Income Summary

REVENUE

410 Sales

610 Interest Revenue

EXPENSES

510 Cost of Goods Sold

520 Wages Expense

531 Selling Expenses

532 Insurance Expense

533 Utilities Expense

534 Supplies Expense

540 Administrative Expenses

561 Depreciation Expense-Factory

590 Miscellaneous Expense

710 Interest Expense

a(1). On September 30, journalize the entry to record the flow of costs into the Refining Department during the period for direct materials. Refer to the Chart of Accounts for exact wording of account titles.

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a(2). On September 30, journalize the entry to record the flow of costs into the Refining Department during the period for direct labor. Refer to the Chart of Accounts for exact wording of account titles.

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a(3). On September 30, journalize the entry to record the flow of costs into the Refining Department during the period for factory overhead. Refer to the Chart of Accounts for exact wording of account titles.

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b. On September 30, journalize the entry to record the transfer of production costs to the second department, Sifting. Refer to the Chart of Accounts for exact wording of account titles.

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