Exercise 3 Record journal entries to assign the following costs: 7/31 $315 raw materials were issued to the mixing department, $90 to the packaging dept, and $45 of indirect materials were used by various departments. 7/31 Mixing department employees earned $1200, baking department employees $600, packaging dept. employees $400, and indirect labor totaled $200. 7/31 Predetermined overhead rate is 20% of direct labor. Account / Explanation Dr. Cr. Date 7/31 X X X X X X (Assign raw materials) 7/31 X X x x X X X X X X (Assign payroll costs) 7/31 X X X X x x X X (Assign overhead)