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

Mixing Packaging Raw materials used $10,000 $28,000 Factory labor costs 8,000 36,000 Manufacturing overhead costs 12,000 54,000 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. Journalize the assignment of these costs to the two processes and the transfer of units as appropriate.