domino foods, 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 $400,000, $150,000, and $100,000, respectively. also, work in process in the refining department at the beginning of the period totaled $40,000, and work in process at the end of the period totaled $35,000.
