Sheffield Company manufactures its product, Vitadrink, through two manufacturing processes. Mixing and Packaging All materials are entered at the beginning of each process. On October 1, 2020, inventories consisted of Raw Materials $26,800, Work in Process -Mixing $o, Work in Process-Packaging $252.500, and Finished Goods $294,500. The beginning inventory for Packaging consisted of 14,900 units that were 50% complete as to conversion costs and fully complete as to materials. During October , 52,100 units were started into production in the Mixing Department and the following transactions were completed. Purchased $304.500 of raw materials on account issued raw materials for production: Mixing $211,000 and Packaging $48.500. Incurred labor costs of $284,700. Used factory labor. Miding $184,900 and Packaging $99 800 Treurred $968.200 of manufacturing overhead on account. Applied manufacturing overhead on the basis of 524 per machine hour. Machine hours were 30.700 in Mixing and 8,600 in Packaging 7. Transferred 46,400 units from Mixing to Packaging at a cost of $980,300 Transferred 55.000 units from Packaging to Finished Goods at a cost of $1,318.000 Sold goods costing $1642,000 for $2.503.000 on account 1 2 3. 5. 6 8 9 Journalize the October transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually Debit Credit No. Account Titles and Explanation 1. 2. 3. S. 6 6. 7. B 9 (To record the sale) (To record the cost of goods sold