Kopa Company manufactures CH-21 through two processes: Mixing and Packaging. In July, the following costs were incurred Mixing Packaging Raw materials used $10,800 $28,300 Factory labor costs 8,300 36.400 Manufacturing overhead costs 11.000 54.900 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. (Credit account titles are automatically indented when amount is entered. Do not indent manually Account Titles and Explanation Credit Debit (To record materials used) (To assign factory labor to production)