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 $64,000 of direct labor costs.

- The manufacturing overhead is 150% of direct labor costs.

- Beginning work in process was$224,000 and ending work in process total $34,000.

- One- half of this period's completed products is sold on account at a price equal to 160% of its cost.

Prepare the 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

1a) To record direct labor costs

1b) To record manufacturing overhead

2) To record completed production

3a) To record cost of goods sold

3b) To record this period's sales

Cost Flows Through Journal Entries 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 $64,000 of direct labor costs. The manufacturing 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) To record direct labor costs. To record manufacturing overhead. (2) To record completed production (3) To record cost of goods sold. To record this period's sales.