Complete the journal entry

1. To recognize inventory drawn from the storeroom to a processing department

Work in Process - Mixing$23,645

__________________$23,645

2. To recognize the cost of units sold

Cost of Goods Sold$74,820

__________________$74,820

3.To recognize the usage of facility and other fixed costs

Work in Process - Mixing$10,540

__________________$10,540

4. To recognize the transfer of units from one processing department to another

Work in Process - Assembly$22,630

__________________$22,630

5.To recognize fully completed, ready-for-sale units

Finished Goods$87,915

__________________$87,915

A.Unearned Revenue

B.Wages Payable

C.Raw Materials

D.Manufacturing Overhead

E.Selling & Administration Expenses

F.Work in Process - Assembly

G.Finished Goods

H.Accrued Liabilities

I.Work in Process - Mixing