Gardner Company produces 18-ounce boxes of a wheat cereal in three departments: mixing, cooking, and packaging. During August, Gardner produced 100,000 boxes with the following costs: Mixing Cooking Packaging Department Department Department Direct materials $411,700 $187,200 $165,100 Direct labor 59,700 37,800 90,800 Applied overhead 75,400 40,750 115,750 Required: 1. Calculate the costs transferred out of each department 2. Prepare journal entries that reflect these cost transfers.