(1) Raw materials that cost $40,600 are withdrawn from the storeroom for use in the Mixing Department. All of these raw materials are classified as direct materials. (2) Direct labor costs of $16,900 are incurred, but not yet paid, in the Mxing Department. (3) Manufacturing overhead of $46,500 is applied in the Mixing Dopartment using the department's predetermined overhead rate. (4) Units with a carrying cost of $88,400 finish processing in the Moing Department and are transferred to the Drying Department for further processing. (5) Units with a carrying cost of $112,100 finish processing in the Drying Department, the final step in the production process, and are transferred to the finished goods warehouse. (6) Finished goods with a carrying cost of $99,000 are sold. Required: Prepare joumal entries for each of the transactions listed above Required: Hating incorpocated uses the weighteo-aveape method in es process costing The followry data concen the conpanys Moring Depotirent for the manth of Decentber In July, one of the processing departments at Junkin Corporation had beginning work in process imventory of $21,000 and ending work in process inventory of $23,000. During the month, $197,000 of costs were added to production and the cost of units transferred out from the department was $195,000. Required: Construct a cost reconciliation report for the department for tha manth ot lia