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, 2017, inventories consisted of Raw Materials $27, 100, Work in Process___ Mixing $0, Work in Process___ Packaging S251, 300, and Finished Goods $290, 300. The beginning inventory for Packaging consisted of 12, 600 units that were 50% complete as to conversion costs and fully complete as to materials. During October, 54, 900 units v/ere started into production in the Mixing Department and the following transactions were completed. Purchased $303, 200 of raw materials on account. Issued raw materials for production: Mixing $214, 300 and Packaging $47,000. Incurred labor costs of $2S6,000. Used factory labor: Mixing $187,000 and Packaging $99,000. Incurred $972, 900 of manufacturing overhead on account. Applied manufacturing overhead on the basis of $24 per machine hour. Machine hours were 32, 600 in Mixing and 7,000 in Packaging. Transferred 49, 100 units from Mixing to Packaging at a cost of $981, 600. Transferred 55, 800 units from Packaging to Finished Goods at a cost of $1, 317,000. Sold goods costing $1, 643,000 for $2, 501,000 on account. Journalize the October transactions. (Credit account tides are automatically indented when amount is entered. Do not indent manually.)