Boaz Company manufactures CH-21 through two processes: Mixing and Packaging.In July, the following costs were incurred.

Units completed at a cost of $21,000 in the Mixing Department are transferred to the Packaging Department. Units completed at a cost of $102,000 in the Packaging Department are transferred to Finished Goods. Journalize the assignment of these costs to the two processes and the transfer of units asappropriate.

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Mixing Packaging $24,000 36,000 Raw Materials used Factory Labor costs Manufacturing Overhead costs $10,000 8,000 12,000 54,000