Blossom Company manufactures its product, Vitadrink, through two manufacturing processes: Mixing and Packaging. All materials are entered at the beginning of each process. On October 1, 2022, inventories consisted of Raw Materials $ 32,240, Work in Process- Mixing $0, Work in Process-Packaging $ 310,000, and Finished Goods $ 358,360. The beginning inventory for Packaging consisted of 12,400 units that were 50% complete as to conversion costs and fully complete as to materials. During October, 62,000 units were started into production in the Mixing Department and the following transactions were completed. 1. 2 3. 4 5. Purchased $ 372,000 of raw materials on account. Issued direct materials for production: Mixing $ 260,400 and Packaging $ 55,800. Incurred labor costs of $345.836. (Use Wages Payable) Used factory labor: Mixing $ 226,300 and Packaging $119.536. Incurred $ 1,004,400 of manufacturing overhead on account. Applied manufacturing overhead on the basis of $ 23 per machine hour. Machine hours were 34,720 in Mixing and 7,440 in Packaging Transferred 55,800 units from Mixing to Packaging at a cost of $ 1.213,960 Completed and transferred 65,720 units from Packaging to Finished Goods at a cost of $ 1,630,600. Sold goods costing $1.988,960 for $3,100,000 on account. 6. 7. 8. 9. Journalize the October transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Debit Credit 1. Work In Process - Mlading 120,000 2. Raw Materials Inventory 120,000 3. 5. 6. 7. 8. 9. (To record the sale)