alyssa company manufactures its product through two manufacturing processes: mixing and packaging. all materials are entered at the beginning of each process. on october 1, 2026, inventories consisted of raw materials $26,000, work in process—mixing $0, work in process—packaging $254,500, and finished goods $294,900. the beginning inventory for packaging consisted of 12,700 units that were 50% complete as to conversion costs and fully complete as to materials. during october, 53,100 units were started into production in the mixing department and the following transactions were completed.