Austin Company had the following transactions in October:
• Purchased raw materials on account, $50,000
• Used materials in production: $20,000 in the Mixing Department; $5,000 in the Packaging Department; $900 in indirect materials
• Incurred labor costs: $8,000 in the Mixing Department; $3,500 in the Packaging Department; $2,400 in indirect labor
• Incurred manufacturing overhead costs: $9,000 in machinery depreciation; paid $2,900 for rent and $1,730 for utilities Prepare the journal entries for Austin Company.