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: Direct materials Direct labor Applied overhead Mixing Department $411,700 00,000 75,400 Cooking Department $187.100 30,000 40,500 Packaging Department 5165,500 91,000 116,500 Required: 1. Calculate the costs transferred out of each department 2. Propar journal entries that reflect these cost transfers CHART OF ACCOUNTS Gardner Company General Ledger ASSETS REVENUE 110 Cash 410 Sales EXPENSES 120 Accounts Receivable 130 Raw Materials 142 Work in Process-Cooking 143 Work in Process-Mixing 144 Work in Process-Packaging 150 Overhead Control 160 Finished Goods 180 Accumulated Depreciation 510 Cost of Goods Sold 520 Insurance Expense 530 Wages Expense 540 Supplies Expense 550 Utilities Expense 560 Depreciation Expense 590 Miscellaneous Expense LIABILITIES 210 Accounts Payable 220 Wages Payable 230 Utilities Payable 240 Lease Payable 250 Other Payables EQUITY 310 Common Stock 320 Retained Earnings PAGE 15 GENERAL JOURNAL Score: 9/76 DATE ACCOUNT TITLE POST. REE DEBIT CREDIT 1 547,000.00 547,000.00 2 812,600.00 812,600.00 1,185,600.00 1,185,600,00 5 6