Concord 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 increases Work in Process- Cooking Work in Process- Canning Direct Materials 24,700 9,800 9,550 7.440 Factory Labor Manufacturing overhead Costs transferred in 32,800 27.100 55,000 Record the April transactions using the following format. (Enter negative amounts using either a negative sign preceding the numberes.-45 or parentheses es. (457) Manufacturing Costs Raw Materials Inventory Factory Labor Manufacturing Overhead $ $ $ Direct materials used Factory labor Manufacturing overhead assigned Transfer from Cooking to Canning Factory Labor Manufacturing Overhead Cooking Canning $ $ $ $