Process C:

Question 1) Part A + B: Please refer to the picture

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Question 2) Please refer to the picture

Entries for Flow of Factory Costs for Process Cost System Radford 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 $434,300, $152,000, and $99,900, respectively. Also, work in process in the Refining Department at the beginning of the period totaled $24,300, and work in process at the end of the period totaled $30,000. a. Journalize the entries to record the flow 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. Work in Process-Refining Department Materials Work in Process-Refining Department 2. II II II II II II Wages Payable Work in Process-Refining Department Factory Overhead-Refining Department Ferdback Check My Work Remember that in this department both materials and conversion costs are being added to the units before they are transferred out. b. Journalize 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. Work in Process-Sifting Department Work in Process-Refining Department Equivalent Units of Production The Converting Department of Worley Company had 1,000 units in work in process at the beginning of the period, which were 70% complete. During the period, 20,800 units were completed and transferred to the Packing Department. There were 1,120 units in process at the end of the period, which were 30% complete. Direct materials are placed into the process at the beginning of production. Determine the number of equivalent units of production with respect to direct materials and conversion costs. If an amount is zero, enter in "0". Worley Company Number of Equivalent Units of Production Whole Units Direct Materials Conversion Equivalent Units Equivalent Units Inventory in process, beginning Started and completed Transferred to Packing Department Inventory in process, ending Total