Answer:
to record direct materials used by refining department:
Dr Work in process - refining department 381,000
Cr Raw materials 381,000
to record direct labor used by refining department:
Dr Work in process - refining department 149,000
Cr Wages - direct labor 149,000
to record factory overhead allocated to refining department:
Dr Work in process - refining department 96,200
Cr Factory overhead 96,200
The work in process passed to the next department (sifting) will be: beginning WIP + WIP raw materials + WIP wages + WIP overhead - ending WIP = $30,000 + $381,000 + $149,000 + $96,200 - $28,600 = $627,600
Dr Work in process - sifting department 627,600
Cr Work in process - refining department 627,600
