17-2

Harrelson Company manufactures pizza sauce through two production departments: cooking and canning. In each process, materials and conversion cost are incurred evenly through out the process. For the month of April, the work in process accounts shows the following debits.

Cooking Canning

Beginning work in process $-0- $4,000

Materials 21,000 9,000

Labor 8,500 7,000

Overhead 31,500 25,800

Costs transferred in 53,000

Journalize the April transactions