Crane Company manufactures its product, Vitadrink, through two manufacturing processes: Mixing and Packaging. All materials are entered at the beginning of each process. On October 1, 2022, inventories consisted of Raw Materials $32,760, Work in Process-Mixing $0, Work in Process-Packaging $315,000, and Finished Goods $364,140. The beginning inventory for Packaging consisted of 12,600 units that were 50% complete as to conversion costs and fully complete as to materials. During October, 63,000 units were started into production in the Mixing Department and the following transactions were completed. 1. Purchased $378,000 of raw materials on account. 2. Issued direct materials for production: Mixing $264,600 and Packaging $56,700. 3. Incurred labor costs of $351,414. (Use Wages Payable.) 4. Used factory labor: Mixing $229,950 and Packaging $121,464. 5. Incurred $1,020,600 of manufacturing overhead on account. 6. Applied manufacturing overhead on the basis of $23 per machine hour. Machine hours were 35,280 in Mixing and 7,560 in Packaging. 7. Transferred 56,700 units from Mixing to Packaging at a cost of $1,233,540. 8. Completed and transferred 66,780 units from Packaging to Finished Goods at a cost of $1,656,900. 9. Sold goods costing $2,021,040 for $3,150,000 on account. Journalize the October transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation 1. 2. 3. 4. 5. 6. 7. 8. 9. (To record the sale) (To record the cost of goods sold) Debit Credit