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 Process-Packaging \$253,000, and Finished Goods \$295,000. The beginning inventory for Packaging consisted of 14,900 units that were 50% complete as to conversion costs and fully complete as to materials. During October, 52,200 units were started into production in the Mixing Department and the following transactions were completed. 1. Purchased $301,000 of raw materials on account. 2. Issued raw materials for production: Mixing $213,200 and Packaging $47,300. 3. Incurred labor costs of $286,700. 4. Used factory labor: Mixing $187,300 and Packaging $99,400. 5. Incurred $1,033,500 of manufacturing overhead on account. 6. Applied manufacturing overhead on the basis of $25 per machine hour. Machine hours were 30,800 in Mixing and 9,000 in Packaging. 7. Transferred 46,200 units from Mixing to Packaging at a cost of $982,000. 8. Transferred 57,800 units from Packaging to Finished Goods at a cost of $1,316,000. 9. Sold goods costing $1,645,000 for $2,502,000 on account