Record the October transactions using the following format. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

Oriole Company manufactures its product, Vitadrink, through two manufacturing processes: Mixing and Packaging. The following transactions were completed during October, the company's first month of operations. 1. 2. 3. 4 5. Purchased $ 301,000 of raw materials. Issued raw materials for production: Mixing $ 212,600 and Packaging $ 48,800. Incurred labor costs of $ 282,600. Used factory labor: Mixing $ 184,900 and Packaging $ 97,700. Incurred $ 940,400 of manufacturing overhead. Applied manufacturing overhead on the basis of $ 24 per machine hour. Machine hours were 30,400 in Mixing and 7,700 in Packaging. Transferred 48,800 units from Mixing to Packaging at a cost of $ 983,100. Transferred 56,800 units from Packaging to Finished Goods at a cost of $ 1,318,000. Sold goods costing $ 1,213,000. 6. 7. 8. 9. MANUFACTURING COSTS Raw Materials Inventory Factory Labor Manufacturing Overhead 1. Direct materials purchased $ $ $ $ 2. Direct materials used 3. Factory labor incurred 4. Factory labor assigned 5. Manufacturing overhead incurred 6. Manufacturing Overhead assigned 7. Transfer from Mixing to Packaging 8. Transfer from Packaging to Finished Goods 9. Record Cost of Goods Sold