A) Harrelson Company manufactures pizza sauce through two production departments: Cooking and Canning. In each process, materials and conversion costs are incurred evenly throughout the process. For the month of April, the work in process accounts show the following debits.

		Cooking		Canning
Beginning work in process		$0		$4,880
Materials		23,800		9,900
Labor		8,890		7,320
Overhead		33,900		27,800
Costs transferred in				55,500

Journalize the April transactions.

B) Harrelson Company purchases $50,900 of raw materials on account, and it incurs $63,300 of factory labor costs. Supporting records show that (a) the Assembly Department used $30,500 of raw materials and $38,300 of the factory labor, and (b) the Finishing Department used the remainder.

Journalize the assignment of the costs to the processing departments on March 31.

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(to record materials used)

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(to assign factory labor to production)