Sunland 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, 2022, inventories consisted of Raw Materials $24,440, Work in Process- Mixing $0, Work in Process-Packaging $235,000, and Finished Goods $271.660. The beginning inventory for Packaging consisted of 9,400 units that were 50% complete as to conversion costs and fully complete as to materials. During October, 47,000 units were started into production in the Mixing Department and the following transactions were completed.