Sandhill 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. Purchased $301,700 of raw materials. 2. Issued raw materials for production: Mixing $213,000 and Packaging $49,600. 3. Incurred labor costs of $286,600. 4. Used factory labor: Mixing $185,500 and Packaging $101,100. 5. Incurred $901,500 of manufacturing overhead. 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 Goods at a cost of $1,320,000. 9. Sold goods costing $1,215,000. MANUFACTURING COSTS Raw Materials Inventory Factory Labor Manufacturing Overhead Direct materials purchased $ $ $ Direct materials used Factory labor incurred Factory labor assigned Manufacturing overhead incurred WORK IN PROCESS FINISHED GOODS INVENTORY COST OF GOODS SOLD Mixing Packaging $ LA $ $ 6. Manufacturing Overhead assigned 7. Transfer from Mixing to Packaging 8. Transfer from Packaging to Finished Goods 9. Record Cost of Goods Sold