Nonni Food manufactures ravioli through two processes: assembly and packaging. 1. In July, raw materials used cost $25.810 for assembly and $4.140 for packaging: factory labour costs were $17.390 for assembly and $4.610 for packaging manufacturing overhead costs were $6,320 for assembly and $3,540 for packaging. 2 Units completed at a cost of $21.650 in the assembly department were transferred to the packaging department. 3. Units completed at a cost of $20.950 in the packaging department were transferred to the finished goods inventory. List of Accounts Journalize the assignment of the costs to the two processes and the transfers of the units. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Accounts Payable Accounts Receivable Cash Cost of Goods Sold (To record materials used) Factory Labour Finished Goods Inventory Manufacturing Overhead Raw Materials Inventory Sales (To assign factory labour to production) Wages Payable Work in Process-Assembly Department Work in Process-Canning Department Work in Process-Cooking Department (To assign manufacturing overhead to production) Work in Process-Cutting Department Work in Process-Department A (To record transfer of units to the packaging department) Work in Process-Department B Work in Process-Finishing Department Work in Process-Machining Department Work in Process-Mixing Department (To record transfer of units to finished goods) Work in Process Packaging Department