ontana Corporation uses process costing. A number of transactions that occu are listed below. Raw materials that cost $28,300 are withdrawn from the storeroom for use in the Mixing Department. All of these raw materials are classified as direct materials. Direct labor costs of $18,800 are incurred, but not yet paid, in the Mixing Department. Manufacturing overhead of $46,800 is applied in the Mixing Department using the department's predetermined overhead rate. Units with a carrying cost of $90,800 finish processing in the Mixing Department and are transferred to the Drying Department for further processing. Units with a carrying cost of $98,100 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 $82,300 are sold. (1) (2) (3) (4) (5) (6) 4. Regarding transaction (1), the correct entry to record this transaction is: debit Work in Process Mixing $28,300, credit Raw Materials Inventory $28,300. A. True B. False 5. Regarding transaction (2), the correct entry to record this transaction is: Debit Wages Payable Mixing $18,800, credit Work in Process Mixing $18,800. A. True B. False 6. Regarding transaction (3), the correct entry to record this transaction is: Debit Work in Process Mixing $46,800, credit Manufacturing Overhead $46,800. A. True B. False