1. Purchased $300,000 of raw materials on account. 2. Issued direct materials for production: Mixing $210,000 and Packaging $45,000. 3. Incurred labor costs of $278,900. (Use Wages Payable.) 4. Used factory labor: Mixing $182,500 and Packaging $96,400. 5. Incurred $810,000 of manufacturing overhead on account. 6. Applied manufacturing overhead on the basis of $23 per machine hour. Machine hours were 28,000 in Mixing and 6,000 in Packaging. 7. Transferred 45,000 units from Mixing to Packaging at a cost of $979,000. 8. Completed and transferred 53,000 units from Packaging to Finished Goods at a cost of $1,315,000. 9. Sold goods costing $1,604,000 for $2,500,000 on account. Journalizs the October tranactions. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually) No. Account Titles and Explanation Debit Credit 1. 2. 3. 4. 5. 6. 7. B. 9. (To racord thesala) [To record the cost of goods sold)