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.