E21-4 Return to the Blending Department for Apple Acres in Exercise 21-3. Required 1. Present the journal entries to record the use of direct materials and direct labor, and the allocation of manufacturing overhead to the Blending Department. Also, give the journal entry to record the costs of the gallons completed and transferred out to the Packaging Department. 2. Post the journal entries to the Work in Process Inventory-Blending T-account. What is the ending balance? 3. What is the average cost per gallon transferred out of Blending and into Packaging? Why would Apple Acres' managers want to know this cost?