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 $1,$

$2025,$ inventories consisted of Raw Materials $$26,000,$ Work in Process$$Mixing $$0,$ Work in

Process$$Packaging $$250,000,$ and Finished Goods $$289,000.$ The beginning inventory for

Packaging consisted of $10,000$ units that were $50\%$ complete as to conversion costs and fully

complete as to materials. During October, $50,000$ units were started into production in the Mixing

Department and the following transactions were completed.

$1.$ Purchased $$300,000$ of raw materials on account.

$2.$ Issued direct materials for production: Mixing $$210,000$ and Packaging $$45,000.$

$3.$ Incurred labor costs of $$278,900.($Use Wages Payable.$)$

$4.$ Used factory labor: Mixing $$182,500$ and Packaging $$96,400.$

$5.$ Incurred $$810,000$ of manufacturing overhead on account.

$6.$ Applied manufacturing overhead on the basis of $$23$ per machine hour. Machine hours

were $28,000$ in Mixing and $6,000$ in Packaging.

$7.$ Transferred $45,000$ units from Mixing to Packaging at a cost of $$979,000.$

$8.$ Completed and transferred $53,000$ units from Packaging to Finished Goods at a cost of

$$1,315,000.$

$9.$ Sold goods costing $$1,604,000$ for $$2,500,000$ on account.