crtN BACKE ou PRNTER VERSION Problem 21-1A (Video) Swifty Company manufactures its product, Vitadrink, through two inventories consisted of Raw Materials $27,600, Work in Process-Mixing $0, Work in ' manufacturing processes: Mixing and Packaging. All materials are entered at the beginning of each process. On October 1, 2020, Process-Packaging $253,900, and Finished Goods $293,300. The begining inventory for Packaging consisted as to conversion costs and fully complete as to materials. During October, 51,400 units were started into production in the Mixing Department and the following transactions were completed 1. Purchased $301,800 of raw materials on account. 2. Issued raw materials for production: Mixing $212,000 and Packaging $48,500. 3. Incurred labor costs of $285,500. 4 Used factory labor: Mixing $185,700 and Packaging $99,800 5. Incurred $967,200 of manufacturing overhead on account. 6. Applied manufacturing overhead on the basis of $24 per machine hour. Machine hours were 30,300 in Mixing and 8,500 in Packaging 7. Transferred 49,800 units from Mixing to Packaging at a cost of $982,300 8. Transferred 55,000 units from Packaging to Finished Goods at a cost of $1,319,000. 9 Sold goods costing $1,644,000 for $2,503,000 on account Journalize the October transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually,) No. Account Titles and Explanation 1. Debit Credit