Fiedel 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, 2020, inventories consisted of $25,000in Raw Materials, $0 in Work in ProcessMixing, $240,000in Work in ProcessPackaging, and $280,000in Finished Goods. The beginning inventory for Packaging consisted of10,000units that were 50% complete in terms of conversion costs and fully complete in terms of materials. During October,50,000units were started into production in the mixing department and the following transactions were completed:

1.Purchased $280,000of raw materials on account.

2.Issued raw materials for production: mixing $200,000and packaging $40,000.

3.Incurred labour costs of $245,000.

4.Used factory labour: mixing $180,000and packaging $65,000.

5.Incurred $780,000of manufacturing overhead on account.

6.Applied manufacturing overhead on the basis of $20per machine hour. Machine hours were27,500in mixing and5,500in packaging.

7.Transferred44,500units from mixing to packaging at a cost of $960,000.

8.Transferred52,500units from packaging to Finished Goods at a cost of $1,300,000.

9.Sold goods costing $1,600,000for $2,500,000on account.

Journalize the October transactions.(Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

No.

Account Titles and Explanation

Debit

Credit

1.

2.

3.

4.

5.

6.

7.

8.

9.(i)

(To record sale of goods on account)

9.(ii)