Conwell 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, 2014, inventories consisted of Raw Materials $26,000, Work in ProcessMixing $0, Work in ProcessPackaging $250,000, and Finished Goods $289,000. The beginning inventory for Packaging consisted of10,000units that were 50% complete as to conversion costs and fully complete as to materials. During October,50,000units were started into production in the Mixing Department and the following transactions were completed.

1.	Purchased $300,000of raw materials on account.
2.	Issued raw materials for production: Mixing $210,000and Packaging $45,000.
3.	Incurred labor costs of $258,900.
4.	Used factory labor: Mixing $182,500and Packaging $76,400.
5.	Incurred $810,000of manufacturing overhead on account.
6.	Applied manufacturing overhead on the basis of $24per machine hour. Machine hours were28,000in Mixing and6,000in Packaging.
7.	Transferred45,000units from Mixing to Packaging at a cost of $979,000.
8.	Transferred53,000units from Packaging to Finished Goods at a cost of $1,315,000.
9.	Sold goods costing $1,604,000for $2,500,000on account.

Journalize the October transactions.