The Mixing Department performs a series of processes in which a fluid chemical is concentrated. Records indicate that the Mixing Department has been charged with $128,000 of direct labor costs. The manufacturing overhead rate is 150% of direct labor costs. Beginning work in process was $448,000, and ending work in process totaled $68,000. One- half of this period's completed products is sold on account at a price equal to 160% of its cost.

Prepare journal entries to record (1) various costs charged to the Mixing Department this period, (2) transfer of this period's completed product, and (3) sale of one-half of this period's production.

General Journal
Ref.	Description	Debit	Credit
(1)	AnswerAccounts receivableCost of goods soldFinished goods inventoryManufacturing overheadWages payableWork in process-Mixing DepartmentSales	Answer	Answer
	AnswerAccounts receivableCost of goods soldFinished goods inventoryManufacturing overheadWages payableWork in process-Mixing DepartmentSales	Answer	Answer
	To record direct labor costs.
	AnswerAccounts receivableCost of goods soldFinished goods inventoryManufacturing overheadWages payableWork in process-Mixing DepartmentSales	Answer	Answer
	AnswerAccounts receivableCost of goods soldFinished goods inventoryManufacturing overheadWages payableWork in process-Mixing DepartmentSales	Answer	Answer
	To record manufacturing overhead.
(2)	AnswerAccounts receivableCost of goods soldFinished goods inventoryManufacturing overheadWages payableWork in process-Mixing DepartmentSales	Answer	Answer
	AnswerAccounts receivableCost of goods soldFinished goods inventoryManufacturing overheadWages payableWork in process-Mixing DepartmentSales	Answer	Answer
	To record completed production
(3)	AnswerAccounts receivableCost of goods soldFinished goods inventoryManufacturing overheadWages payableWork in process-Mixing DepartmentSales	Answer	Answer
	AnswerAccounts receivableCost of goods soldFinished goods inventoryManufacturing overheadWages payableWork in process-Mixing DepartmentSales	Answer	Answer
	To record cost of goods sold.
	AnswerAccounts receivableCost of goods soldFinished goods inventoryManufacturing overheadWages payableWork in process-Mixing DepartmentSales	Answer	Answer
	AnswerAccounts receivableCost of goods soldFinished goods inventoryManufacturing overheadWages payableWork in process-Mixing DepartmentSales	Answer	Answer
	To record this period's sales.