Kopa 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 $106,000 in the Packaging Department are transferred to Finished Goods. Record the assignment of these costs to the two processes and the transfer of units as appropriate using the following format.

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Mixing Packaging Direct materials used $10,000 $28,000 Factory labor costs Manufacturing overhead costs 8,000 36,000 12,000 54,000