Ivanhoe Company manufactures its product, Vitadrink, through two manufacturing processes: Mixing and Packaging. All materials are entered at the beginning of each process. On October $1,2022,$ inventories consisted of Raw Materials $$28,080,$ Work in Process$-$Mixing $$0,$ Work in Process$-$Packaging $$270,000,$ and Finished Goods $$312,120.$ The beginning inventory for Packaging consisted of $10,800$ units that were $50\%$ complete as to conversion costs and fully complete as to materials. During October, $54,000$ units were started into production in the Mixing Department and the following transactions were completed.

Purchased $$324,000$ of raw materials on account.

Issued direct materials for production: Mixing $$226,800$ and Packaging $$48,600.$

Incurred labor costs of $$301,212.($Use Wages Payable.$)$

Used factory labor: Mixing $$197,100$ and Packaging $$104,112.$

Incurred $$874,800$ of manufacturing overhead on account.

Applied manufacturing overhead on the basis of $$23$ per machine hour. Machine hours were $30,240$ in Mixing and $6,480$ in Packaging.

Transferred $48,600$ units from Mixing to Packaging at a cost of $$1,057,320.$

Completed and transferred $57,240$ units from Packaging to Finished Goods at a cost of $$1,420,200.$

Sold goods costing $$1,732,320$ for $$2,700,000$ on account.