Sheridan Company manufactures CH-21 through two processes: Mixing and Packaging. In July, the following costs were Mixing Packaging Direct materials used $11,400 $31,920 Direct labor costs 9,120 41,040 Manufacturing overhead costs 13,680 61,560 Units completed at a cost of $23,940 in the Mixing Department are transferred to the Packaging Department. Units completed at a cost of $120,840 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.) (To record materials used) (To assign direct labor to production) (To assign overhead to production) (To record transfer of units to the Packaging Department) (To record transfer of units to finished goods)