(b) Prepare the production cost report for Plant 1 for July 2012. P21-3A Dees Company manufactures its product, Vitadrink, through two manufacturing pro- cesses: Mixing and Packaging. All materials are entered at the beginning of each process. On October 1, 2012, inventories consisted of Raw Materials $26,000, Work in Process-Mixing S0 Work in Process-Packaging $250,000, and Finished Goods $289,000. The beginning inventory for Packaging consisted of 10,000 units that were 50% complete as to conversion costs and ful- ly complete as to materials. During October, 50,000 units were started into production in the Mixing Department and the following transactions were completed. 1. Purchased $300,000 of raw materials on account. 2. Issued raw materials for production: Mixing $210,000 and Packaging $45,000. 3. Incurred labor costs of $248,900. 4. Used factory labor: Mixing $182,500 and Packaging $66,400. 5. Incurred $790,000 of manufacturing overhead on account. 6. Applie d manufacturing overhead on the basis of $22 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. 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