Carla Vista 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 $24,960, Work in ProcessMixing \$0, Work in Process - Packaging $240,000, and Finished Goods $277,440. The beginning inventory for Packaging consisted of 9,600 units that were 50% complete as to conversion costs and fully complete as to materials. During October, 48,000 units were started into production in the Mixing Department and the following transactions were completed. 1. Purchased $288,000 of raw materials on account. 2. Issued direct materials for production: Mixing $201,600 and Packaging $43,200 3. Incurred labor costs of $267,744. (Use Wages Payable.) 4. Used factory Labor: Mixing \$175,200 and Packaging \$92,544 5. Incurred $777,600 of manufacturing overhead on account. 6. Applied manufacturing overhead on the basis of $23 per machine hour. Machine hours were 26,880 in Mixing and 5,760 in Packaging 7. Transferred 43,200 units from Mixing to Packaging at a cost of $939,840. 8. Completed and transferred 50,880 units from Packaging to Finished Goods at a cost of $1.262,400 9. Sold goods costing $1,539,840 for $2,400,000 on atccount. No. Account Titles and Explanation Debit Credit 1. Raw Materials inventory 288000 Accounts Paysble 2. Workin Process - Mixing Work in Process - Packaging 201600 Risw Materials Inventory 3. Wares Parable Waces Payble 4. Workin Proceu-Ming Work ia Process - Pachayine Marsufacturine Overthead Manulacturing Overhead 5. Manufacturing Overhead Accounts Payable 6. Workin Process - Mixing Work in Process-Packaging Manufacturing Overhesd 7. Work in Process - Packaging Work in Process-Mixing B. Finished Goods Inventory Work in Process - Packasing 9. Accounts Reccelvatile 8. Finished Goods Inventory Work in Process - Packaging 9. Accounts Receivable Sales Revenue (To record the sale) Cost of Goods Sold Finished Goods Inventory (To record the cost of goods sold)