Question $2$ of $5$

$\frac{1\mathrm{.}96}{3}$

Sunland Company manufactures $CH-21$ through two processes: Mixing and Packaging. In July, the following costs were incurred.

$\backslash$table$[[,$Mixing,,Packaging$],[$Direct materials used,$$11,600,$$$32,480,],[$Direct labor costs,$9,280,41,760,],[$Manufacturing overhead costs,$13,920,62,640,]]$

Units completed at a cost of $$24,360$ in the Mixing Department are transferred to the Packaging Department. Units completed at a cost of $$122,960$ in the Packaging Department are transferred to Finished Goods.

Journalize the assignment of these costs to the two processes and the transfer of units as appropriate. $($List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$

Account Titles and Explanation

Debit

Credit

Work in Process $-$ Mixing

$$

Raw Materials Inventory

$$

$$

Raw Materials Inventory $$

$$

$($To record materials used$)$

$$ Work in Process $-$ Mixing

$$

$$

$$

$$

$$

Factory Labor $$

$$

$($To assign direct labor to production$)$

$q,$

$$

$$

$q,$

Manufacturing Overhead $$

$($To assign overhead to production$)$

$$ Work in Process $-$ Packaging

Work in Process $-$ Mixing

$($To record transfer of units to the Packaging Department$)$

Finished Goods Inventory. $q,$

Work in Process $-$ Packaging $$

$($To record transfer of units to finished goods$)$