McGoun Corporation uses a process costing system for its two production departments: Mixing and Packaging. The company provided the following manufacturing cost information for the month of May.

MixingPackagingBeginning work in process$800$700Costs transferred in??Costs incurred in May4,2006,000Ending work in process1,4002,500

a.Record the transfer of costs from the Mixing Department to the Packaging Department in May.

b.Record the transfer of costs from the Packaging Department to Finished Goods Inventory in May.