Dany manufactures CH-21 through two processes: Moxing and Packaging. In July, the following costs were incurred. Mixing Packaging Raw materials used $10,600 $28,600 Factory labor costs 7,000 35,200 Manufacturing overhead costs 12,900 53,300 4 Units completed at a cost of $21,400 in the Mixing Department are transferred to the Packaging Department. Units completed at a cost of $105,700 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 account titles are automatically indented when amount is entered. Do not indent manually) Account Titles and Explanation Debit Credit (To record materials used) (To assign factory labor to production) (To assign overhead to production) (To assign overhead to production) (To record transfer of units to the Packaging Department) (To record transfer of units to finished goods)