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 $27,600. Work in Process- Mixing $0. Work in Process Packaging $253.900, and Finished Goods $291,300. The beginning inventory for Packaging consisted of 11.100 units that were 50% complete as to conversion costs and fully complete as to materials. During October, 51.400 units were started into production in the Mixing Department and the following transactions were completed, 1 Purchased $301.800 of raw materials on account Issued raw materials for production: Mixing $214,100 and Packaging $46,400 2 3 Incurred labor costs of $285,300 4 5. 6. Used factory labor: Mixing $186.500 and Packaging $98.800 Incurred $873,000 of manufacturing overhead on account Applied manufacturing over head on the basis of $23 per machine hour Machine hours were 29.400 in Mixing and 7.100 in Packaging Transferred 48,500 units from Mixing to Packaging at a cost of $982,300, Transferred 57,400 units from Packaging to Finished Goods at a cost of $1,317,000. 7. 8 9 Sold goods costing $1,645,000 for $2,502,000 on account: 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. 5 6. 8. 7. 8. 9. (To record the sale) To record the cost of goods sold)