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, 2020, inventories consisted of Raw Materials $27,300, Work in Process -Mixing $0, Work in Process-Packaging $251,800, and Finished Goods $290,400. The beginning inventory for Packaging consisted of 11,400 units that were 50% complete as to conversion costs and fully complete as to materials. During October, 52,900 units were started into production in the Mixing Department and the following transactions were completed. 1. 2. 3. 4. 5. Purchased $301,400 of raw materials on account. Issued raw materials for production: Mixing $212,300 and Packaging $50,000. Incurred labor costs of $287,500. Used factory labor: Mixing $187,200 and Packaging $100,300. Incurred $981,400 of manufacturing overhead on account. Applied manufacturing overhead on the basis of $24 per machine hour. Machine hours were 30,700 in Mixing and 8,900 in Packaging. Transferred 47,100 units from Mixing to Packaging at a cost of $981,100. Transferred 56,000 units from Packaging to Finished Goods at a cost of $1,320,000. Sold goods costing $1,641,000 for $2,503,000 on account. 6. 7. 8. 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. 3. 4. 5. 6. 7. 8. 9. (To record the sale) (To record the cost of goods sold)