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 $388,000, $141,000, and $96,800, respectively. Also, work in process in the Refining Department at the beginning of the period totaled $29,800, and work in process at the end of the period totaled $30,000.

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

110Cash

121Accounts Receivable

125Notes Receivable

126Interest Receivable

131Materials

141Work in Process-Refining

142Work in Process-Sifting

143Work in Process-Packing

151Factory Overhead-Refining

152Factory Overhead-Sifting

153Factory Overhead-Packing

161Finished Goods

171Supplies

172Prepaid Insurance

173Prepaid Expenses

181Land

191Factory

192Accumulated Depreciation-Factory

LIABILITIES

210Accounts Payable

221Utilities Payable

231Notes Payable

236Interest Payable

251Wages Payable

EQUITY

311Common Stock

340Retained Earnings

351Dividends

390Income Summary

REVENUE

410Sales

610Interest Revenue

EXPENSES

510Cost of Goods Sold

520Wages Expense

531Selling Expenses

532Insurance Expense

533Utilities Expense

534Supplies Expense

540Administrative Expenses

561Depreciation Expense-Factory

590Miscellaneous Expense

710Interest Expense