Johnson manufactures Xingo through two processes: mixing and packing. In June, raw materials used were mixing $ 40,000 and packing $ 20,000. Factory labour costs were mixing $ 60,000 and packing $ 40,000. Manufacturing overhead costs were mixing $ 80,000 and packing $ 75,000. The company transfers units completed at a cost of $ 70,000 in the mixing department to the packing department. The packing department transfers units completed at a cost of $ 130,000 to Finished Goods. Required: Journalize the assignment of these costs to the two processes and the transfer of units as appropriate