Problem 21-1A Fire Out Company manufactures its product, Vitadrink, through two manufactunng processes: Miing and Packaging. All materials are entered at the beginning of each process. On October 1, 2017, inventories consisted of Raw Materials $27,300, Work in Process-Mixing $0, Work in Process-Packaging $251,800, and Finished Goods $293,600. The beginning inventary for Packaging consisted of 1 500 units that were 50% complete as to convers on costs and fully com lete as to ma e s Dur God obe sis a we aretin o mee in ent et and the following transactions were completed. 1. Purchased $301,700 of raw materials on account. 2. Issued raw materials for production: Mixing $213,0o0 and Packaging $49,600 3. Incurred labor costs of $286,600. 4. Used factory labor: Mixing $185,500 and Packaging $101,10o. 5. Incurred $901,500 of manufacturing overhead on account. 6. Applied manufacturing overhead on the basis of $22 per machine hour. Machine hours were 32,000 in Mixing and 7,500 in Packaging 7. Transferred 49,700 units from Mixing to Packaging at a cost of $983,700. 8. Transferred 56,900 units from Packaging to Finished 9. Sold goods costing $1,644,000 for $2,502,000 on account. Goods at a cost of $1,320,000. amount is entered. Do not indent manually,) Journalize the October transactions. (Credit account tities are automatically indented when Debit Credit No. Account Tities and Explanation 1. 2