Fire Out 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, 2017, inventories consisted of Raw Materials $27,000, Work in Process-Mixing $0, Work in Process- Packaging $253,200, and Finished Goods $291,700. The beginning inventory for Packaging consisted of 14,100 units that were 50% complete as to conversion costs and fully complete as to materials. During October, 51,900 units were started into production in the Mixing Department and the following transactions were completed 1 Purchased $303,100 of raw materials on account. Issued raw materials for production: Mixing $215,000 and Packaging $48,900. 2. Incurred labor costs of $284,100. 3. Used factory labor: Mixing $184,500 and Packaging $99,600. 4. Incurred $902,000 of manufacturing overhead on account. 5. Applied manufacturing overhead on the basis of $23 per machine hour. Machine hours were 30,500 in Mixing and 7,500 in Packaging. 6. Transferred 48,600 units from Mixing to Packaging at a cost of $980,600. 7. Transferred 57,600 units from Packaging to Finished Goods at a cost of $1,317,000. 8. Sold goods costing $1,642,000 for $2,502,000 on account. 9. Journalize the October transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No.Account Titles and Explanation Debit Credit 1 2 No. Account Titles and Explanation Debit Credit 1. 2. 3. 4. 5. 6. 7. 8. 9, To record the sale) (To record the cost of goods sold)