Current Attempt in Progress Pharoah 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, 2022, inventories consisted of Raw Materials $23,400, Work in Process- Mixing $0. Work in Process-Packaging $225,000, and Finished Goods $260,100. The beginning inventory for Packaging consisted of 9,000 units that were 50% complete as to conversion costs and fully complete as to materials. During October, 45,000 units were started into production in the Mixing Department and the following transactions were completed. 1. Purchased $270.000 of raw materials on account. 2. Issued direct materials for production: Mixing $189,000 and Packaging $40,500. 3. Incurred labor costs of $251,010. (Use Wages Payable.) 4. Used factory labor: Mixing $164,250 and Packaging $86760. Incurred $729,000 of manufacturing overhead on account. 5. 6. Applied manufacturing overhead on the basis of $23 per machine hour. Machine hours were 25,200 in Mixing and 5,400 in Packaging. 7. Transferred 40,500 units from Mixing to Packaging at a cost of $881,100. 8. Completed and transferred 47,700 units from Packaging to Finished Goods at a cost of $1,183,500. 9. Sold goods costing $1,443,600 for $2,250,000 on account. Journalize the October transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation 1. Raw Materials Inventory 2. 3. Accounts Payable Work in Process - Mixing Work in Process-Packaging Raw Materials Inventory Wages Payable Work in Process - Mixing Work in Process-Packaging 5. Manufacturing Overhead Accounts Payable Debit Credit 6. Work in Process - Mixing Work in Process - Packaging Manufacturing Overhead 7. Work in Process-Packaging Work in Process - Mixing 8. Finished Goods Inventory Work in Process - Packaging 9. Accounts Receivable Sales Revenue (To record the sale) Cost of Goods Sold Finished Goods Inventory