Current Attempt in Progress Concord Company manufactures CH-21 through two processes: Mixing and Packaging. In July, the following costs were incurred. Raw materials used Factory labor costs Manufacturing overhead costs Mixing $10,100 7,400 Account Titles and Explanation (To record materials used) 11,300 Packaging $27,900 36,600 Units completed at a cost of $21,400 in the Mixing Department are transferred to the Packaging Department. Units completed at a cost of $106,100 in the Packaging Department are transferred to Finished Goods. 53,900 Journalize the assignment of these costs to the two processes and the transfer of units as appropriate. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Debit Credit 10

Current Attempt in Progress Concord Company manufactures CH21 through two processes: Mixing and Packaging. In July, the following costs were incurred. Units completed at a cost of $21,400 in the Mixing Department are transferred to the Packaging Department. Units completed at a cost of \$106,100 in the Packaging Department are transferred to Finished Goods. Journalize the assignment of these costs to the two processes and the transfer of units as appropriate. (Credit occount titles ore automatically indented when amount is entered. Do not indent manually.) (To assign factory labor to production) (To assign overhead to production) (To record transfer of units to the Packaging Department) (To record transfer of units to finished goods)