Bayas Corporation uses process costing. A number of transactions that occurred in June are listed below. (1) Raw materials that cost $40,200 are withdrawn from the storeroom for use in the Mixing Department.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 $16,500 are incurred, but not yet paid, in the Mixing Department (3) Manufacturing overhead of $46,100 is applied in the Mixing Department using the department's predetermined overhead rate. 4) Units with a carrying cost of $88,000 finish processing in the Mixing Department and are transferred to the Drying Department for further processing (5)Units with a carrying cost of $11,700 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 $98,600 are sold. Required Prepere journal entries for each of the transactions listed above. (If no entry is required fora transection/event, select "No journal entry required" in the first account field.) View transaction list