Instructions 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 Dured labor Asplied overhead Mixing Department 5412.500 59,200 74 100 Cooking Department S187700 37 800 41.750 Packaging Department 5164 200 90,000 116,000 1. Calculate the cost transferred out of each department 2. Prepare ournal entries that reflect these cost transfers CHART OF ACCOUNTS Gardner Company General Ledger ASSETS REVENUE 110 Cash 410 Sales 120 Accounts Receivable 130 Raw Materials EXPENSES 510 Cost of Goods Sold 142 Work in Process-Cooking 143 Work in Process-Mixing 144 Work in Process-Packaging 150 Overhead Control 160 Finished Goods 180 Accumulated Depreciation 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