Montgomery Corporation produces boxes of cookies that go through three departments: Mixing, Cooking and Packaging. During April, Montgomery produced 250,000 boxes of cookies with the following costs: Mixing department Cooking department Packaging department Direct materials $325,000 $110,000 $90,000 Direct labor 65,000 35,000 80,000 Applied Overhead 85,000 30,000 95,000 What is the journal entries that reflect the cost transfer out from cooking department?