Hutto 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 as appropriate.