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 $369,000, $146,000, and $97,600, respectively. Also, work in process in the Refining Department at the beginning of the period totaled $30,200, and work in process at the end of the period totaled $28,400. Required:
(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

Complete question :

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 $369,000, $146,000, and $97,600, respectively. Also, work in process in the Refining Department at the beginning of the period totaled $30,200, and work in process at the end of the period totaled $28,400.

Required:

(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.

Kindly check explanation

Explanation:

1)

Account title - - - - - - - - Dr - - - - - - - Cr

Work-in - process(refining dept) - - $369,000 Dr

Direct materials - - - - - - - - - - - - - - $369,000 Cr

(2)

Account title - - - - - - - - Dr - - - - - - - Cr

Work-in - process (refining dept) -- $146,000 Dr.

wages payable - - - - - - - - - - - $146,000 Cr.

3)

Account title - - - - - - - - Dr - - - - - - - Cr

Work-in-process(refining dept) - $97,600 Dr.

Factory overhead - -- - - - - - - - - - $97,600 Cr.

B) Transfer of production cost to second department :

Work-in-process (sifting dept) - - - - $614,400 Cr.

Work-in-process (refining dept) - - - $614,400 Dr.

Beginning + (incurred / purchases) - ending

[$30,200 + $(369,000 + 146,000 + 97,600) - $28400] = $614,400

answer; common market;