Kopa Company manufactures CH-21 through two processes: Mixing and Packaging. In July, the following costs were incurred.

Mixing

Packaging

Raw materials used

$10,000

$28,000

Factory labor costs

8,000

36,000

Manufacturing overhead costs

12,000

54,000

nits completed at a cost of $21,000 in the Mixing Department are transferred to the Packaging Department. Units completed at a cost of $106,000 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.