1 Fire Out Company manufacturesxits product, Vitadrink, through two manufacturing processes: Mixing and Packaging. All materials are entered at the beginning of each process. On October 1, 2020, inventories consisted of Raw Materials 527,300, Work in Process -Mixing $0.Work in Process --Packaging $251,800, and Finished Goods $293,600. The beginning inventory for Packaging consisted of 13,500 units that were 50% complete as to conversion costs and fully complete as to materials. During October, 51.900 units were started into production in the Mixing Department and the following transactions were completed Purchased $301.700 of raw materials on account 2. Issued raw materials for production: Mixing $213.000 and Packaging $49.000 3 Incurred labor costs of $286,600, Used factory labor: Mixing $185,500 and Packaging $ 101,100. 5 Incurred $901,500 of manufacturing overhead on account Applied manufacturing overhead on the basis of $22 per machine hour. Machine hours were 32.000 in Mixing and 7.500 in Packaging Transferred 49.700 units from Mixing to Packaging at a cost of $983.700 8. Transferred 56,900 units from Packaging to Finished Goods at a cost of $1,320,000 9. Sold goods costing $1,644,000 for $2,502.000 on account. 4. 6. 7