A mixing department adds direct materials of $4,600, direct labor of $2,100 and applied overhead of $1,000. What amount transfers to the next department?

1. Work in Process for the mixing department takes three debits, one for each cost of manufacturing. 2. Those debits are $4,600 of direct materials, $2,100 of direct labor and $1,000 of applied overhead. 3. They total $7,700, which is the cost of the batch as it leaves mixing. 4. Work in Process for mixing is credited $7,700 and Work in Process for the next department is debited $7,700. _Source: Jonick, Principles of Managerial Accounting (UNG Press, CC BY-SA 4.0), section 3.2 Process Costing Transactions for a Manufacturing Company_