Journalize the assignment of these costs to the two processes.

Journalize the assignment of these costs to the two processes.

To Record Materials Used:

Work in Process—Blending	18,000
Work in Process—Bottling	4,000
Raw Materials Inventory		22,000

To Assign Factory Labor to Production:

Work in Process—Blending	12,000
Work in Process—Bottling	5,000
Factory Labor		17,000

To Assign Overhead to Production:

Work in Process—Blending	6,000
Work in Process—Bottling	2,500
Manufacturing Overhead		8,500