Cullumber Company manufactures CH21 through two processes: Mixing and Packaging. In July, the following costs were incurred. Units completed at a cost of $21,100 in the Mixing Department are transferred to the Packaging Department. Units completed at a cost of $105,500 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 e.g. -45 or parentheses e.g. (45).) Manufacturing Costs