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 $243,200 of direct labor costs. The manufacturing overhead rate is 150% of direct labor costs. Beginning work in process was $851,200, and ending work in process totaled $129,200. One-half of this period's completed products is sold on account at a price equal to 160% of its cost. Prepare journal entries to record (1) various costs charged to the Mixing Department this period, (2) transfer of this period's completed product, and (3) sale of one-half of this period's production. Ref. (1) General Journal Description Debit Credit 0 0 0 0 To record direct labor costs. 0 0 0 0 To record manufacturing overhead. (2) 0 0 0 0 To record completed production (3) 0 0 0 0 To record cost of goods sold. 0 0 0 0 To record this period's sales.