Zhang Corporation uses process costing. A number of transactions that occurred in June are listed below.

(1)	Raw materials that cost $38,900 are withdrawn from the storeroom for use in the Mixing Department. All of these raw materials are classified as direct materials.
(2)	Direct labor costs of $36,900 are incurred, but not yet paid, in the Mixing Department.
(3)	Manufacturing overhead of $42,900 is applied in the Mixing Department using the department's predetermined overhead rate.
(4)	Units with a carrying cost of $112,900 finish processing in the Mixing Department and are transferred to the Drying Department for further processing.
(5)	Units with a carrying cost of $144,400 finish processing in the Drying Department, the final step in the production process, and are transferred to the finished goods warehouse.
(6)	Finished goods with a carrying cost of $138,900 are sold.