Kopa Company manufactures CH-21 through two processes: Mixing and Packaging. In July, the following costs were incurred. Raw materials used Factory labor costs Manufacturing overhead costs Mixing $10,800 8,700 12,400 Packaging $28,700 36,400 54.100 Units completed at a cost of $21,800 in the Mixing Department are transferred to the Packaging Department. Units completed at a cost of $105,100 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.) The Assembly Department for Right pens has the following production data for the current month. Beginning Work in Process Units Transferred Out 17,000 Ending Work in Process 18,000 Materials are entered at the beginning of the process. The ending work in process units are 57% complete as to conversion costs. Compute the equivalent units of production for (a) materials and (b) conversion costs. Materials Conversion costs The equivalent units of production