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 $294,500, $103,100, and $67,700, respectively. Also, work in process in the Refining Department at the beginning of the period totaled $16,500, and work in process at the end of the period totaled $20,300.