BTN 20-6 The purpose of this team activity is to ensure that each team member understands process operations and the related accounting entries. Find the activities and flows identified in Exhibit 20.14 with numbers . Pick a member of the team to start by describing activity number in this exhibit, then verbalizing the related journal entry, and describing how the amounts in the entry are computed. The other members of the team are to agree or disagree; discussion is to continue until all members express understanding. Rotate to the next numbered activity and next team member until all activities and entries have been discussed. If at any point a team member is uncertain about an answer, the team member may pass and get back in the rotation when he or she can contribute to the team's discussion.

Please help me explain number two

Raw materials Other overhead Labor Direct materials Raw materials 2 Transfer to inventory next Work in process 9a process- Roasting Work in Factory 8 process overhead Blending Applied overhead Direct labor Factory payrol Finished 9b goods Packaged inventory FitMix 10 Sold FitMix Delivered to customers