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 ProcessMixing $0, Work in ProcessPackaging $ 252,500, and Finished Goods $ 293,600. The beginning inventory for Packaging consisted of 14,700 units that were 50% complete as to conversion costs and fully complete as to materials. During October, 52,800 units were started into production in the Mixing Department and the following transactions were completed.

1.		Purchased $ 302,300 of raw materials on account.
2.		Issued raw materials for production: Mixing $ 211,500 and Packaging $ 48,500.
3.		Incurred labor costs of $ 284,000.
4.		Used factory labor: Mixing $ 184,200 and Packaging $ 99,800.
5.		Incurred $ 938,900 of manufacturing overhead on account.
6.		Applied manufacturing overhead on the basis of $ 24 per machine hour. Machine hours were 30,200 in Mixing and 7,400 in Packaging.
7.		Transferred 48,600 units from Mixing to Packaging at a cost of $ 980,300.
8.		Transferred 55,000 units from Packaging to Finished Goods at a cost of $ 1,318,000.
9.		Sold goods costing $ 1,645,000 for $ 2,501,000 on account.

Journalize the October transaction