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 $381,000, $149,000, and $96,200, respectively. Also, work in process in the Refining Department at the beginning of the period totaled $30,000, and work in process at the end of the period totaled $28,600.

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.