Kopa Company manufactures $CH-21$ through two processes: Mixing and Packaging. In July, the following costs were incurred.

Units completed at a cost of $$21,000$ in the Mixing Department are transferred to the Packaging Department. Units completed at a

cost of $$106,000$ in the Packaging Department are transferred to Finished Goods.

Journalize the assignment of these costs to the two processes and the transfer of units as appropriate. $($List all debit entries before credit

entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$

Account Titles and Explanation

Debit

Credit

$($To record materials used$)$

$.$

$]$

$($To record materials used$)$

$[$

$($To assign direct labor to production$)$

$($To assign overhead to production$)$

$[$

$($To record transfer of units to the Packaging Department$)$