Conwell Company manufactures its product, Vitadrink, through two manufacturing processes: Mixing and Packaging. All materials are entered at the beginning of each process. On October 1, 2014, inventories consisted of Raw Materials $26,280, Work in Process-Mixing $0, Work in Process- Packaging $254,230, and Finished Goods $293,860. The beginning inventory for Packaging consisted of 12,970 units that were 50% complete as to conversion costs and fully complete as to materials. During October, 52,260 units were started into production in the Mixing Department and the following transactions were completed. 1. Purchased $302,970 of raw materials on account. 2. Issued raw materials for production: Mixing $214,230 and Packaging $46,510. 3. Incurred labor costs of $265,500. 4. Used factory labor: Mixing $185,430 and Packaging $80,070. 5. Incurred $929,999 of manufacturing overhead on account. 6. Applied manufacturing overhead on the basis of $22 per machine hour. Machine hours were 32,130 in Mixing and 8,290 in Packaging. 7. Transferred 49,530 units from Mixing to Packaging at a cost of $980,670. 8. Transferred 54,870 units from Packaging to Finished Goods at a cost of $1,316,300. 9. Sold goods costing $1,641,600 for $2,504,200 on account. Journalize the October transactions.