Sweeties, Inc., manufactures a sugat product by a continuous process involving three production departments--Refining, sifting, and packing. Assume that records indicate materials, direct labor, and applied factory overhead for the first department, Refining, were $589,200, $206,200, and $135,500, respectively. Also, work in process in the refining Department at the beginning of the period totaled $33,000, and work in process at the end of the period totaled $40,700.

Entries for Flow of Factory out for Process Cont System Sweeties, Inc., manufactures a Sugar product by a continuous process involving the production departments-Refining. Sing and Packing Assume that records indicate that direct materials, director and applied factory overhead for the fint department, Refining, were $589,200, 5206,200, and $135.500, respectively , work in process in the R ing Department the beginning of the periode $3.000, and work in the end of the period o d 200 a. Journalize the entries to record the flow of costs into the Refining Department during the period for (1) direct m e t lobo and factory overhead. Jour t h y to record the trade of production cost to the second department String