1 1. Acme Food Ltd. company makes TWIXIE chocolate bars. The company has two processing departments: Baking and Mixing. In the Baking Department, the raw ingredients for the one side is made as well as the ingredients for the other side in specially made vats that separate the two sides of the candy bar. In the Mixing Department, the melted chocolate and other ingredients from the Baking Department are carefully packaged into decorative wrapping done by hand. The company uses a process costing system. The following T-accounts show the flow of costs through the two departments in May: Work in Process-Baking Bal. April 1 8,000 Transferred out 160,000 Direct 42,000 materials Direct labour 50,000 Overhead 75,000 Work in Process--Mixing Bal. April 1 4,000 Transferred out 240,000 Transferred in 160,000 Direct labour 36,000 Overhead 45,00 2. Required: 1. Prepare journal entries showing the flow of costs through the two processing departments during May