Kopa Company manufactures CH-21 through two processes: Mixing and Packaging. In July, the following costs were incurred. Mixing Packaging Raw materials used $10,100 $27,900 Factory labor costs 7,400 36,600 Manufacturing overhead costs 11,300 53,900 Units completed at a cost of $21,400 in the Mixing Department are transferred to the Packaging Department. Units completed at a cost of $106,100 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. (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 assign factory labor to production) (To assign overhead to production) (To record transfer of units to the Packaging Department) (To record transfer of units to finished goods)