Cost Flows Through Journal Entries The Mixing Department performs a series of processes in which a fluid chemical is concentrated Records indicate that the Mixing Department has been charged with 64.000 of direct labor costs. The manu Prepare journal entries to record (1) various costs charged to the Mining Department this period, (2) transfer of this period's completed product, and () sale of one half of this periods production Credit Debit 122.000 0 120.000 190.000 O 193000 General Journal Ref. Description (1) Work in process Mang Department Wages payable To record direct labor costs Work in process Mang Department Manufacturing To record manufacturing overhead 2 Fushed poods or Work in process Mang Department To record completed production (3) Cost of goods sold Finished goods inventory To record cost of goods sold Accounts receivable 700 000 O 100 000 WOW O 560.000 To record this periods sales Check Cost Flows Through Journal Entries The Mixing Department performs a series of processes in which a fluid chemical is concentrated Records indicate that the Mixing Department has been charged with 64.000 of direct labor costs. The manu Prepare journal entries to record (1) various costs charged to the Mining Department this period, (2) transfer of this period's completed product, and () sale of one half of this periods production Credit Debit 122.000 0 120.000 190.000 O 193000 General Journal Ref. Description (1) Work in process Mang Department Wages payable To record direct labor costs Work in process Mang Department Manufacturing To record manufacturing overhead 2 Fushed poods or Work in process Mang Department To record completed production (3) Cost of goods sold Finished goods inventory To record cost of goods sold Accounts receivable 700 000 O 100 000 WOW O 560.000 To record this periods sales Check