Kopa Company manufactures CH-21 through two processes: Mixing and Packaging. In July, the following costs were incurred.

Units completed at a cost of $21,000 in the Mixing Department are transferred to the Packaging Department. Units completed at a cost of $106,000 in the Packaging Department are transferred to Finished Goods. Journalize the assignment of these costs to the two processes and the transfer of units as appropriate.

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Mixing Packaging $10,000 8,000 12,000 $28,000 36,000 54,000 Raw materials used Factory labor costs Manufacturing overhead costs