Abstract: In accordance with the present invention, cookies are counted and grouped and are guided and ride along support rails of a drop gate. The support rails are moved to one side during a dwell in the travel of a transfer conveyor, in a manner such that a group of cookies from one row and another group of cookies from another row drop through drop chutes of a drop chute assembly into an accumulator at the lower portion of the drop chute assembly, in longitudinal alignment along the centerline of the machine. There are actually two such drop chute assemblies, and the remaining group of cookies from each of the two rows drop in the same manner into the accumulator at the lower portion of the second drop chute assembly. After the groups of cookies have dropped into the accumulators of the drop chute assemblies, the accumulators operate respectively to longitudinally advance the one group of cookies into substantially abutting longitudinal relationship with the other group of cookies.