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 $25,100, Work in ProcessMixing $0, Work in ProcessPackaging $254,600, and Finished Goods $293,700. The beginning inventory for Packaging consisted of 15,000 units that were 55% complete as to conversion costs and fully complete as to materials. During October, 49,100 units were started into production in the Mixing Department and the following transactions were completed.

1. Purchased $303,000 of raw materials on account.

2. Issued raw materials for production: Mixing $210,520 and Packaging $49,400.

3. Incurred labor costs of $245,400.

4. Used factory labor: Mixing $189,200 and Packaging $56,200.

5. Incurred $794,100 of manufacturing overhead on account.

6. Applied manufacturing overhead on the basis of $22 per machine hour. Machine hours were 27,400 in Mixing and 8,800 in Packaging.

7. Transferred 41,360 units from Mixing to Packaging at a cost of $975,120.

8. Transferred 54,730 units from Packaging to Finished Goods at a cost of $1,317,370.

9. Sold goods costing $1,606,400 for $2,500,950 on account. Journalize the October transactions.