Shekjdan Company manufactures its product, Vitadrink, throgght two manufacturing processes: Mixing and Packagigg. All materials are entared at thie beginning of each process. On Qctober 1/2022, inventeries consisted of Baw Materials $23,920, Vork in ProcessMixings \$0, Work in Proces5 - Packaging \$230,000, and Finished Goods $265,880. The beginning inventory for Petkaging consisted of 9,200 units that were 50% complete as to cenversjoticosts and fully complete as tomaterials. During October, 46,000 units were started into production in the Mixiog bepartment and the following transactions were completed. 1. Purchased $276,000 of raw materials on account. 2. Issued direct materials for production: Mixing $193,200 and Packaging $41,400. 3. Incurred labor costs of $256,588. (Use Wages Payable.) 4. Used factory labor: Mixing $167,900 and Packaging $88,688. 5. Incurred $745,200 of manufacturing overhead on account. 6. Applied manufacturing overhead on the basis of $23 per machine hour. Machine hours were 25,760 in Mixing and 5.520 in Packaging. 7. Transferred 1,400 units from Mixing to Packaging at a cost of $900,680. 8. Completed and transferred 48,760 units from Packaging to Finished Goods at a cost of $1,209,800. 9. Sold goods costing $1,475,680 for $2,300,000 on account