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Sunland Company manufactures its product, Vitadrink, through two manufacturing processes: Mixing and Packaging. All materials are entered at the beginning of each process. On October $1,2027,$ inventories consisted of Raw Materials $$24,440,$ Work in ProcessMixing $$0,$ Work in Process$-$Packaging $$235,000,$ and Finished Goods $$271,660.$ The beginning inventory for Packaging consisted of $9,400$ units that were $50\%$ complete as to conversion costs and fully complete as to materials. During October, $47,000$ units were started into production in the Mixing Department and the following transactions were completed.

Purchased $$282,000$ of raw materials on account.

Issued direct materials for production: Mixing $$197,400$ and Packaging $$42,300.$

Incurred labor costs of $$262,166.($Use Wages Payable.$)$

Used factory labor: Mixing $$171,550$ and Packaging $$90,616.$

Incurred $$761,400$ of manufacturing overhead on account.

Applied manufacturing overhead on the basis of $$23$ per machine hour. Machine hours were $26,320$ in Mixing and $5,640$ in Packaging.

Transferred $42,300$ units from Mixing to Packaging at a cost of $$920,260.$

Completed and transferred $49,820$ units from Packaging to Finished Goods at a cost of $$1,236,100.$

Sold goods costing $$1,507,760$ for $$2,350,000$ 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

Debit

Credit

$$

$$

$$

$$

$$

Search

F$3$

F$4$

$||$

F$5$

$$

$$

$$

$$

$$

$$

$99+$

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