Cullumber 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, 2025, inventories consisted of Raw Materials $27,560, Work in Process- Mixing $0, Work in Process-Packaging $265,000, and Finished Goods $306,340. The beginning inventory for Packaging consisted of 10,600 units that were 50% complete as to conversion costs and fully complete as to materials. During October, 53,000 units were started into production in the Mixing Department and the following transactions were completed. 1. Purchased $318,000 of raw materials on account. 2. Issued direct materials for production: Mixing $222,600 and Packaging $47,700. 3. Incurred labor costs of $295,634. (Use Wages Payable.) 4. Used factory labor: Mixing $193,450 and Packaging $102,184. 5. Incurred $858,600 of manufacturing overhead on account. 9 6. Applied manufacturing overhead on the basis of $23 per machine hour. Machine hours were 29,680 in Mixing and 6,360 in Packaging. 7. Transferred 47,700 units from Mixing to Packaging at a cost of $1,037,740. 8. Completed and transferred 56,180 units from Packaging to Finished Goods at a cost of $1,393,900. 9. Sold goods costing $1,700,240 for $2,650,000 on account. No. Account Titles and Explanation Debit Credit 1. 2. 3. 4. 7. 8. 9. (To record the sale) (To record the cost of goods sold)