PROBLEMS: SET A P16-1A Fire Out Company manufactures its product, Vitadrink, through two manufactur ing processes: Mixing and Packaging. All materials are entered at the beginning of each process. On October 1, 2017, inventories consisted of Raw Materials $26,000, Work in Process Mixing $0, Work in Process Packaging $250,000, and Finished Goods $289.000. The beginning inventory for Packaging consisted of 10,000 units that were 50% complete as to conversion costs and fully complete as to materials. During October, 50,000 units were started into production in the Mixing Department and the following transactions were completed. 1. Purchased $300,000 of raw materials on account. 2. Issued raw materials for production: Mixing $210,000 and Packaging $45,000. 3. Incurred labor costs $278,900. 4. Used factory labor mixias $182,500 and Packaging $96,400. 5. Incurred $810.000 f anufacturing overhead on account. 6. Applied manufacing werhead on the basis of $23 per machine hour. Machine hours were 28,000 in Ning and 5,000 in Packaging. 7. Transferred 45.000 its from Mixing to Packaging at a cost of $979,000. 8. Transferred 53.000 units from Packaging to Finished Goods at a cost of $1,315,000. 9. Sold goods costing $1,604,000 for $2,500,000 on account. Instructions Journalize the October transactions