7/31 $504 raw materials were issued to the mixing department, $144 to the packaging dept, and $72 of indirect materials were used by various departments. 7/31 Mixing department employees earned $1920, baking department employees $960, packaging dept. employees $640, and indirect labor totaled $320. 7/31 Predetermined overhead rate is 20% of direct labor. Account Explanation Date Dr. Cr. 7/31 WIP inventory mixing W inventory - packaging Manufacturing overhead 504 144 72 Raw materials inventory 720 |(Assign raw materials) 7/31 WIP inventory - mixing WIP inventory baking W inventory - packaging Manufacturing overhead Factory payroll |(Assign payroll costs) 1,920 960 640 320 3,840 7/31 WIP inventory - mixing WIP inventory - baking W inventory - packaging Manufacturing overhead X X X X |(Assign overhead)