Entries for Flow of Factory Costs for Process Cost System

Sweeties, Inc., manufactures a sugar product by a continuous process involving three production departmentsRefining, Sifting, and Packing. Assume that records indicate that direct materials, direct labor, and applied factory overhead for the first department, Refining, were $371,700, $130,100, and $85,500, respectively. Also, work in process in the Refining Department at the beginning of the period totaled $20,800, and work in process at the end of the period totaled $25,600.

a. explain the entries to record the flow of costs into the Refining Department during the period for (1) direct materials, (2) direct labor, and (3) factory overhead. If an amount box does not require an entry, leave it blank.

1.	Factory Overhead-Refining DepartmentFinished GoodsMaterialsWork in Process-Refining DepartmentWork in Process-Sifting DepartmentWork in Process-Refining Department
	Factory Overhead-Refining DepartmentFinished GoodsMaterialsWork in Process-Refining DepartmentWork in Process-Sifting DepartmentMaterials
2.	Factory Overhead-Refining DepartmentMaterialsWages PayableWork in Process-Refining DepartmentWork in Process-Sifting DepartmentWork in Process-Refining Department
	Factory Overhead-Refining DepartmentMaterialsWages PayableWork in Process-Refining DepartmentWork in Process-Sifting DepartmentWages Payable
3.	CashFactory Overhead-Refining DepartmentFinished GoodsWork in Process-Refining DepartmentWork in Process-Sifting DepartmentWork in Process-Refining Department
	CashFactory Overhead-Refining DepartmentFinished GoodsWork in Process-Refining DepartmentWork in Process-Sifting DepartmentFactory Overhead-Refining Department

b. explain the entry to record the transfer of production costs to the second department, Sifting. If an amount box does not require an entry, leave it blank.

blank	Factory Overhead-Refining DepartmentFactory Overhead-Sifting DepartmentMaterialsWork in Process-Refining DepartmentWork in Process-Sifting DepartmentWork in Process-Sifting Department
	Factory Overhead-Refining DepartmentFactory Overhead-Sifting DepartmentMaterialsWork in Process-Refining DepartmentWork in Process-Sifting DepartmentWork in Process-Refining Department