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 $$30,680,$ Work in Process$$Mixing $$0,$ Work in Process$$Packaging $$295,000,$ and Finished Goods $$341,020.$ The beginning inventory for Packaging consisted of $11,800$ units that were $50\%$ complete as to conversion costs and fully complete as to materials. During October, $59,000$ units were started into production in the Mixing Department and the following transactions were completed.

$1.$ Purchased $$354,000$ of raw materials on account.

$2.$ Issued direct materials for production: Mixing $$247,800$ and Packaging $$53,100.$

$3.$ Incurred labor costs of $$329,102.($Use Wages Payable.$)$

$4.$ Used factory labor: Mixing $$215,350$ and Packaging $$113,752.$

$5.$ Incurred $$955,800$ of manufacturing overhead on account.

$6.$ Applied manufacturing overhead on the basis of $$23$ per machine hour. Machine hours were $33,040$ in Mixing and $7,080$ in Packaging.

$7.$ Transferred $53,100$ units from Mixing to Packaging at a cost of $$1,155,220.$

$8.$ Completed and transferred $62,540$ units from Packaging to Finished Goods at a cost of $$1,551,700.$

$9.$ Sold goods costing $$1,892,720$ for $$2,950,000$ on account.

Journalize the October transactions.