Blossom Company manufactures plzza sauce through two production departments: Cooking and Canning In each process, materials and conversioncosts are incurred evenly throughout the process. For the month of April, the work in process inventory accounts show the following debits. Cooking Canning Beginning work in process $0 $4,080 Direct materials 21420 9.180 Direct labor 8,670 7.140 Manufacturing overhead 32.130 26,360 Costs transferred in 54,060 Date Account Titles and Explanation Debit Credit April 30 (To record materials used) 30 (To assign direct labour to production) 30 (To assign overhead to production) 30 (To record transfer of units to the Canning Department)