E18-22 Preparing journal entries, posting to T-accounts, making decisions Refer to your answers from Exercise E18-21. Requirements 1. Prepare the journal entries to record the assignment of direct materials and direct labor and the allocation of manufacturing overhead to the Blending De Also, prepare the journal entry to recose the costs of the gallons completed and transferred out to the Packaging Depashent. Assume labor costs are accrued and not yet paid. artment. 2. Post the journal entries to the Work-in Process Inventory-Blending T-account. What is the ending balance? 3. What is the average cost per gallon transferred out of the Blending Department into the Packaging Department? Why would the company managers want to know this cost