Brief Exercise 18.4 Journal Entries in Process Costing Systems L.O. 2 Morning Glow Corporation uses a process costing system for its two production departments: Mixing and Packaging. The company provided the following manufacturing cost information for the month of May: Mixing Packaging Beginning work in process $ 500 $ 900 Costs transferred in ? ? Costs incurred in May 3,000 5,000 Ending work in process 1,200 1,500 a. Record the transfer of costs from the Mixing Department to the Packaging Department in May. (Omit the "$" sign in your response.) General Journal Debit Credit b. Record the transfer of costs from the Packaging Department to Finished Goods Inventory in May. (Omit the "$" sign in your response.) General Journal Debit Credit