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: Packaging Department Mixing Department $600,500 90,000 Cooking Department $285,500 50,000 65,000 Direct materials Direct labor Applied overhead Required: $250,000 120,000 117,000 156,000 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: $ 807,500 1,208,000 1,734,000 2. Prepare journal entries that reflect these cost transfers. If no entry is required, select "No entry required" and leave the amount boxes blank