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xercise 3-2 arrelson Company manufactures pizza sauce through two production departments: Cooking and Canning. In each process, materials and conversion costs are ncurred evenly throughout the process. For the month of April, the work in process accounts show the following debits. Cooking Canning Beginning work in process Materialt Labor Overhead so 22,000 8,600 31,600 4,100 9,100 7,100 26,800 54,000 Costs transferred in