Kang Ltd. manufactures CH-21 through two processes: mixing and packaging. In July, the following costs were incurred.

Units completed at a cost of W21,000,000 in the Mixing Department are transferred to the Packaging Department. Units completed at a cost of W106,000,000 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 Raw materials used Factory labor costs Manufacturing overhead costs W10,000,000 8,000,000 12,000,000 W28,000,000 36,000,000 54,000,000