Fire Out 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, 2017, inventories consisted of Raw Materials $27,600, Work in Process—Mixing $0, Work in Process—Packaging $253,900, and Finished Goods $291,300. The beginning inventory for Packaging consisted of 11,100 units that were 50% complete as to conversion costs and fully complete as to materials. During October, 51,400 units were started into production in the Mixing Department and the following transactions were completed.
1 Purchased $301,800 of raw materials on account.
2 Issued raw materials for production: Mixing $214,100 and Packaging $46,400.
3 Incurred labor costs of $285,300.
4 Used factory labor: Mixing $186,500 and Packaging $98,800.
5 Incurred $873,000 of manufacturing overhead on account.
6 Applied manufacturing overhead on the basis of $23 per machine hour. Machine hours were 29,400 in Mixing and 7,100 in Packaging.
7 Transferred 48,500 units from Mixing to Packaging at a cost of $982,300.
8 Transferred 57,400 units from Packaging to Finished Goods at a cost of $1,317,000.
9 Sold goods costing $1,645,000 for $2,502,000 on account.
Journalize the October transactions.