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 $26,700, Work in ProcessMixing $0, Work in ProcessPackaging $251,600, and Finished Goods $293,500. The beginning inventory for Packaging consisted of 11,600 units that were 50% complete as to conversion costs and fully complete as to materials. During October, 52,100 units were started into production in the Mixing Department and the following transactions were completed.

1.		Purchased $304,500 of raw materials on account.
2.		Issued raw materials for production: Mixing $214,100 and Packaging $49,900.
3.		Incurred labor costs of $284,800.
4.		Used factory labor: Mixing $185,800 and Packaging $99,000.
5.		Incurred $923,300 of manufacturing overhead on account.
6.		Applied manufacturing overhead on the basis of $22 per machine hour. Machine hours were 32,700 in Mixing and 8,200 in Packaging.
7.		Transferred 47,900 units from Mixing to Packaging at a cost of $984,000.
8.		Transferred 56,300 units from Packaging to Finished Goods at a cost of $1,319,000.
9.		Sold goods costing $1,644,000 for $2,503,000 on account.