Bayas Corporation uses process costing. A number of transactions that occurred in Jun are listed below. (1) Raw materials that cost $39,800 are withdrawn from the storeroom for use in the Mixing Department. All of these materials are classified as direct materials (2) Direct labor costs of $16,100 are incurred, but not yet paid, in the Mixing (3) Manufacturing overhead of $45,700 is applied in the Mixing Department using the (4) Units with a carrying cost of $87,600 finish processing in the Mixing Department are (5) Units with a carrying cost of $111,300 finish processing in the Drying Department, Department. department's predetermined overhead rate transferred to the Drying Department for further processing. the final step in the production process, and are transferred to the finished goods warehouse. Finished goods with a carrying cost of $98,200 are sold. (6) Required Prepare journal entries for each of the transactions listed above