Entries for flow factory costs for process cost system Chart of Accounts Journal Instructions Instructions Sweeties, Inc., manufactures a sugar product by a continuous process departments-Refining, Sifting, and Packing. Assume that records indicate that direct materials, direct labor, and applied factory overhead for the first department, Refining, were $300,000, S146,000, and $97,800, respectively. Also, work in process in the Refining Department at the beginning of the period totaled $30,200, ar 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 Department during the period for direct materials." (2) On September 30, journalize the entry to record the flow of costs into the the period for direct labor" On September 30, journalize the entry to record the flow of costs into the Refining period for factory overhead." September 30, journalize the entry to record the transir of production cos Accounts for exact wording of accountitles