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.