Crane Company manufactures CH-21 through two processes: Mixing and Packaging. In July, the following costs were incurred. Mixing Packaging Direct materials used $10,500 $28,900 Factory labor costs 8,600 36,700 Manufacturing overhead costs 12,800 54,300 Units completed at a cost of $21,200 in the Mixing Department are transferred to the Packaging Department. Units completed at a cost of $106,700 in the Packaging Department are transferred to Finished Goods Record the assignment of these costs to the two processes and the transfer of units as appropriate using the following format. (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses e.g. (45).) Manufacturing Raw Materials Inventory Factory Labor Manufacturing Overhead i $ erials used MacBook Pro