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 $26,000, Work in ProcessMixing $0, Work in ProcessPackaging $250,000, and Finished Goods $289,000. The beginning inventory for Packaging consisted of 10,000 units that were 50% complete as to conversion costs and fully complete as to materials. During October, 50,000 units were started into production in the Mixing Department and the following transactions were completed. 1.Purchased $300,000 of raw materials on account. 2.Issued raw materials for production: Mixing $210,000 and Packaging $45,000. 3.Incurred labor costs of $278,900. 4.Used factory labor: Mixing $182,500 and Packaging $96,400. 5.Incurred $810,000 of manufacturing overhead on account. 6.Applied manufacturing overhead on the basis of $23 per machine hour. Machine hours were 28,000 in Mixing and 6,000 in Packaging. 7.Transferred 45,000 units from Mixing to Packaging at a cost of $979,000. 8.Transferred 53,000 units from Packaging to Finished Goods at a cost of $1,315,000. 9.Sold goods costing $1,604,000 for $2,500,000 on account. Instructions Journalize the October transactions.