1. Oman Flour Mill Company manufactures its product, Dahabi through two manufacturing processes: Mixing and Packaging.

During October, 50,000 units were started into production in the Mixing Department and the following transactions were completed.

1. Purchased $65,000 of raw materials on account.
2. Issued raw materials for production: Mixing $42,000 and Packaging $9,000.
3. Incurred labor costs of $49,780 (credit to Wages payable).
4. Used factory labor: Mixing $36,500 and Packaging $13,280.
5. Incurred $158,000 of manufacturing overhead on account.
6. Applied manufacturing overhead on the basis of $44 per machine hour.

Machine hours were 2,600 in Mixing and 1,200 in Packaging.

7. Transferred 9,000 units from Mixing to Packaging at a cost of $195,800.
8. Transferred 10,600 units from Packaging to Finished Goods at a cost of $263,000.
9. Sold goods costing $320,800 for $500,000 on account.

Required:

Journalize the October transactions.