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 units 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