E21-7 Return to the Fermenting Department for Goodtimes in Exercise 21-6. Required 1. Present the journal entries to record the use of direct materials and direct labor, and the allocation of manufacturing overhead to the Fermenting Department. Also give the jour- nal 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-Fermenting T-account. What is the ending balance? 3. What is the average cost per gallon transferred out of Fermenting and into Packaging? Why would Goodtimes' managers want to know this cost?