CHAPTER 21 EXERCISES: SET B E21-1B Alvarez Company manufactures pizza sauce through two production depart- Journalize transactions. ments: Cooking and Canning. In each process, materials and conversion costs are incurred (LO 2) 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- $ 4,000 Materials 27,000 10,000 Labor 9,000 7,000 Overhead 31,000 27,000 Costs transferred in 56,000 Instructions Journalize the April transactions