=+PE 20-7B Process cost journal entries obj. 3 EE 20-7 p. 915 Chapter 20 Process Cost Systems 931 Domino Foods, 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 $420,000, $148,000, and $97,300, respectively. Also, work in process in the Refining Department at the beginning of the period totaled $23,700, and work in process at the end of the period totaled $29,100.

Journalize the entries to record

(a) the flow of costs into the Refining Department during the period for (1) direct materials, (2) direct labor, and (3) factory overhead, and