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: Mixing Direct materials $412,500 Cooking Packaging Department Department Department $187,700 $164,200 Direct labor 59,200 37,800 90,000 Applied overhead 74,100 41,750. 116,000 Required: 1. Calculate the costs transferred out of each department. 2. Prepare journal entries that reflect these cost t cost transfers