Larney Corporation uses process costing. A number of transactions that occurred in June are listed below. As follows:

A) Raw materials that cost $38,200 are withdrawn from the storeroom for use in the Mixing Department. B) Direct labor costs incurred $36,500, in the Mixing Department. C) Manufacturing overhead of $42,100 is applied in the Mixing Department. D) Units with a carrying cost of $112,400 finish processing in the Mixing Department and are transferred to the Drying Department for further processing. E) Units with a carrying cost