d. All of these. e. None of these. BRIEF EXERCISES: SET A Brief Exercise 6-21 Basic Cost Flows Gardner Company produces 18-ounce boxes of a wheat cereal in three departments: mixing cooking, and packaging. During August, Gardner produced 250,000 boxes with the following costs: Miingt Department Packaging Department 330,000 180,000 332,500 Cooking Department Direct materials Direct labor Applied overhead $825,000 120,000 225,000 $379,500 75,000 82,500 Required: 1. Calculate the costs transferred out of each department 2. Prepare journal entries that reflect these cost transfers