Larney Corporation uses process costing. A number of transactions that occurred in June are listed below. Raw materials that cost $40.200 are withdrawn from the storeroom for use in the Mixing Department. Ail of these raw materials are classified as direct materials. Direct labor costs of $38.200 are incurred. but not yet paid. in the Mixing Department. Manufacturing overhead of $44.200 is applied in the Mixing Department using the department's predetermined overhead rate. Units with a carrying cost of $114.200 finish processing in the Mixing Department and are transferred to the Drying Department for further processing. Units with a carrying cost of $145.700 finish processing in the Drying Department, the final step in the production process. and are transferred to the finished goods warehouse. Finished goods with a carrying cost of $140.200 are sold