Alyssa Company manufactures its product through two manufacturing processes: Mixing and Packaging. All materials are entered at the beginning of each process. On October 1, 2026, inventories consisted of Raw Materials $26,000, Work in Process- Mixing $0, Work in Process-Packaging $254,500, and Finished Goods $294,900. The beginning inventory for Packaging consisted of 12,700 units that were 50% complete as to conversion costs and fully complete as to materials. During October, 53,100 units were started into production in the Mixing Department and the following transactions were completed. No. Accounting Transactions Transactions 1. Purchased $301,000 of raw materials on account. Issued raw materials for production: Mixing $212,600 and Packaging 2. $48,800. (Hint: Raw materials are allocated to production.) 3. Incurred labor costs of $282,600. 4. Used factory labor: Mixing $184,900 and Packaging $97,700.