Q1. Al Zahra Company manufactures a nutrient, Everlife, through two manufacturing processes: Blending and Packaging. All materials are entered at the beginning of each process. On March 1, 2019, inventories consisted of Raw Materials $5,000, Work in Process - Blending $0, Work in Process - Packaging $3,945, and Finished Goods $7,500. The beginning inventory for Packaging consisted of 500 units, two-fifths complete as to conversion costs and fully complete as to materials. During March, 9,000 units were started into production in Blending, and the following transactions were completed. 1. Purchased $52,000 of raw materials on account. 2. Issued raw materials for production: Blending $28,930 and Packaging $10,140. 3. Incurred labour costs of $33,770. 4. Used factory labour: Blending $15,320 and Packaging $10,450. 5. Incurred $47,500 of manufacturing overhead on account. 6. Applied manufacturing overhead at the rate of $35 per machine hour. Machine hours were Blending 900 and Packaging 300. Transferred 8,200 units from Blending to Packaging at a cost of $44,940. 8. Transferred 8,600 units from Packaging to Finished Goods at a cost of $77,490. 9. Sold goods costing $82,000 for $99,000 on account. Instructions Journalize the August transactions