Pina Colada Company produces a product in two departments: (1) Mixing and (2) Finishing. The company uses a process cost accounting system. Pina Colada had the following transactions during the current month: (a) Purchased materials for $51,000 on account. (b) Direct materials requisitioned for production were: (e) Manufacturing overhead is applied to the product based on machine hours used in each department: Mixing department -408 machine hours at $30 per machine hour. Finishing department -510 machine hours at $20 per machine hour. (f) Units costing $57,120 were completed in the Mixing Department and were transferred to the Finishing Department (g) Units costing $71,400 were completed in the Finishing Department and were transferred to finished goods. (h) Finished goods costing $40,800 were sold on account for $6,100. No. Account Titles and Explanation Debit Credit (a) (Purchase of raw materials on account) (b) (To record direct materials used in production) (c) (To record payroll liability) (d) (e) (To assign overhead to production) (f) (To record transfer of units to the Finishing Department) (g) (To record transfer of units to finished goods) (h1) (To record sale of finished goods on account) (h2) (To record transfer of units to the Finishing Department) (g) (To record transfer of units to finishel goods) (h1) (To record sale of finished goods on account) (h2) (To record cost of units sold)