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 $369,000, $146,000, and $97,600, respectively. Also, work in process in the Refining Department at the beginning of the period totaled $30,200, and work in process at the end of the period totaled $28,400.

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 ACCOUNTSSweeties, Inc.General LedgerASSETS110Cash121Accounts Receivable125Notes Receivable126Interest Receivable131Materials141Work in Process-Refining142Work in Process-Sifting143Work in Process-Packing151Factory Overhead-Refining152Factory Overhead-Sifting153Factory Overhead-Packing161Finished Goods171Supplies172Prepaid Insurance173Prepaid Expenses181Land191Factory192Accumulated Depreciation-Factory

LIABILITIES210Accounts Payable221Utilities Payable231Notes Payable236Interest Payable251Wages Payable

EQUITY311Common Stock340Retained Earnings351Dividends390Income Summary

REVENUE410Sales610Interest Revenue

EXPENSES510Cost of Goods Sold520Wages Expense531Selling Expenses532Insurance Expense533Utilities Expense534Supplies Expense540Administrative Expenses561Depreciation Expense-Factory590Miscellaneous Expense710Interest 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(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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