Oxford Company had the following transactions in October:
1. Purchased raw materials on account, $70,000
2. Used materials in production: $26,000 in the Mixing Department; $14,000 in the Packaging Department; $1,000 in indirect materials
3. Incurred labor costs: $8,000 in the Mixing Department; $7,200 in the Packaging Department; $2,200 in indirect labor
4. Incurred manufacturing overhead costs: $3,500 in machinery depreciation; paid $2,300 for rent and $1,590 for utilities.
Prepare the journal entries for Oxford Company?