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 $50,000 of direct labor costs 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. General Journal Description Ref. Debit Credit (1) A To record direct labor costs. A To record manufacturing overhead. (2) . To record completed production (3) A To record cost of goods sold. To record this period's sales. 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 $50,000 of direct labor costs 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. General Journal Description Ref. Debit Credit (1) A To record direct labor costs. A To record manufacturing overhead. (2) . To record completed production (3) A To record cost of goods sold. To record this period's sales