Cullumber Company manufactures CH-21 through two processes: Mixing and Packaging. In July, the following costs were incurred. Mixing Packaging Direct materials used $10,300 $28,700 Factory labor costs 9,000 36,500 Manufacturing overhead costs 11,400 54,300 Units completed at a cost of $20,000 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 Raw Materials Inventory Factory Labor Manufacturing Overhead Work in Process - Mixing Direct materials used $ $ $ $ $ Factory labor assigned Manufacturing overhead assigned Transfer from Mixing to Packaging Transfer from Packaging to Finished Goods Inventory Work in Process - Packaging