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:

Mixing

Cooking

Packaging

Department

Department

Department

Direct materials $$825,000$ $$379,500$ $$330,000$

Direct labor $120,00075,000180,000$

Applied overhead $225,00082,500332,500$

Required:

$1.$ Calculate the costs transferred out of each department.

$2.$ Prepare journal entries that reflect these cost transfers.