Bayas Corporation uses process costing. A number of transactions that occurred in June are listed below. (1) Raw materials that cost $41,600 are withdrawn from the storeroom for use in the Mixing Department.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 \$17,900 are incurred, but not yet paid, in the Mixing Department. (3) Manufacturing overhead of $47,500 is applied in the Mixing Department using the department's predetermined overhead rate, (4) Units with a carrying cost of $89,400 finish processing in the Mixing Department and are transferred to the Drying Department for further processing. (5) Units with a carrying cost of $113,100 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 $100,000 are sold. Journal entry worksheet 6 Raw materials that cost $41,600 are withdrawn from the storeroom for use in the Mixing Department. All of these raw materials are classified as direct materials. Note: Enter debits before credits. Journal entry worksheet Direct labor costs of $17,900 are incurred, but not yet paid, in the Mixing Department. Note: Enter debits before credits. Journal entry worksheet Manufacturing overhead of $47,500 is applied in the Mixing Department using the department's predetermined overhead rate. Note: Enter debits before credits. Journal entry worksheet Units with a carrying cost of $89,400 finish processing in the Mixing Department and are transferred to the Drying Department for further processing. Note: Enter debits before credits. Journal entry worksheet Units with a carrying cost of $113,100 finish processing in the Drying Department, the final step in the production process, and are transferred to the finished goods warehouse. Note: Enter debits before credits. Journal entry worksheet 1 2 4 Finished goods with a carrying cost of $100,000 are sold. Note: Enter debits before credits