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 $179,200 of direct labor costs. The man Prepare journal entries to record (1) various costs charged to the Mixing Department this period, (2) transfer of this period's completed product, and C sale of one-half of this period's production Ref. General Journal Description Debit Credit To record direct labor costs . To recond manufacturing B 0 0 $ 0 Tu record completed production B $ 0 0 $ To recond cost of goods sold 8 0 To record this periods