Instructions Pleni Company produces 18-ounce boxes of a wheat cereal in three departments: Mixing, Cooking, and Packaging. During August, Pleni produced 125,000 boxes with the following costs: Mixing Department Cooking Department Packaging Department Direct materials $413,400 $188,200 $165,800 Direct labor 60,800 37,500 89,900 Applied overhead 75,000 40,250 115,250 Required: 1. Calculate the costs transferred out of each department. 2. Prepare journal entries that reflect these cost transfers. Chart of Accounts CHART OF ACCOUNTS Pleni Company General Ledger ASSETS REVENUE 110 Cash 410 Sales 120 Accounts Receivable 130 Raw Materials EXPENSES 142 Work in Process- 510 Cost of Goods Sold Cooking 520 Insurance Expense 143 Work in Process-Mixing 530 Wages Expense 144 Work in Process- 540 Supplies Expense Packaging 550 Utilities Expense 150 Overhead Control 560 Depreciation 160 Finished Goods Expense 180 Accumulated 590 Miscellaneous Depreciation Expense Chart of Accounts LIABILITIES 210 Accounts Payable 220 Wages Payable 230 Utilities Payable 240 Lease Payable 250 Other Payables EQUITY 310 Common Stock 320 Retained Earnings Transferred Costs 1. Calculate the costs transferred out of each department (a) Costs transferred out of the Mixing Department: $ (b) Costs transferred out of the Cooking Department: $ (c) Costs transferred out of the Packaging Department: $ Journal account titles Shaded cells have feedback. X All transactions on this page must be entered (except for post ref(s)) before you will receive Check My Work feedback PAGE 15 GENERAL JOURNAL Score: 0/76 DATE ACCOUNT POST. REF. DEBIT CREDIT 1 2 3 4 5 6