Question - Bayas Corporation uses process costing. A number of transactions that occurred in June are listed below.

(1) Raw materials that cost $40,400 are withdrawn from the storeroom for use in the Mixing Department. All of these raw materials are classified as direct materials.

(2) Direct labor costs of $16,700 are incurred, but not yet paid, in the Mixing Department.

(3) Manufacturing overhead of $46.300 is applied in the Mixing Department using the department's predetermined overhead rate.

(4) Units with a carrying cost of $88.200 finish processing in the Mixing Department and are transferred to the Drying Department for further processing.

(5) Units with a carrying cost of $111.900 finish processing in the Drying Department, the final step in the production process, and are transferred to the finished goods warehouse.

(6) Finished goods with a carrying cost of $98.800 are sold.

Required: Prepare Journal entries for each of the transactions listed above.