Basic Cost Flows Hardy Company produces 18-ounce boxes of a rolled oat cereal in three departments: mixing, cooking, and packaging. During September, Hardy produced 200,000 boxes with the following costs: Mixing Cooking Packaging Department Department Department Direct materials $600,500 $285,500 $250,000 Direct labor 90,000 50,000 120,000 Applied overhead 117,000 65,000 156,000 Required: 1. Calculate the costs transferred out of each department (a) Costs transferred out of the Mixing Department: (b) Costs transferred out of the Cooking Department: (c) Costs transferred out of the Packaging Department Feed 2. Prepare Journal entries that reflect these cost transfers. If no entry is required, select "No entry required and leave the amount boxer blank. Work in Process-Cooking Work in Process-Mixing Work in Process Packaging X Work in Process Cooking Finished Goods Work in Process Packaging