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In: AccountingEntries for Flow of Factory Costs for Process Cost SystemSweeties, Inc., manufactures a sugar product...Entries for Flow of Factory Costs for Process Cost SystemSweeties, Inc., manufactures a sugar product by a continuousprocess, involving three production departments—Refining, Sifting,and Packing. Assume that records indicate that direct materials,direct labor, and applied factory overhead for the firstdepartment, Refining, were $643,900, $225,400, and $148,100,respectively. Also, work in process in the Refining Department atthe beginning of the period totaled $36,100, and work in process atthe end of the period totaled $44,400.a. Journalize the entries to record the flow ofcosts into the Refining Department during the period for (1) directmaterials, (2) direct labor, and (3) factory overhead.1.2.3.b. Journalize the entry to record the transferof production costs to the second department, Sifting.