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 $$100,000$ of direct labor costs. The manufacturing overhead rate is $170\%$ of direct labor costs. Beginning work in process was $$340,000,$ and ending work in process totaled $$72,000.$ One half of this period's completed products is sold on account at a price equal to $150\%$ 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.

$\backslash$table$[[$General Journal,Credit$],[$Ref$.,$Description,Debit$],[(1),$hat$(),,],[hat(),,],[$To record direct labor costs.,,$],[hat(),,],[hat(),,],[$To record manufacturing overhead.,,$],[(2),$hat$(),,],[hat(),,],[$To record completed production,$,],[(3),$