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 $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. Purchased $302,300 of raw materials on account. 1. 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. 6. Incurred $938,900 of manufacturing overhead on account. 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 transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)