Crane 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- Work in Process- Cooking Canning Direct Materials $24,300 $11,000 Factory Labor 9,330 7,610 Manufacturing overhead 33,400 28,500 Costs transferred in 54,800 Record the April transactions using the following format. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Raw Materials Inventory Direct materials used $ Factory labor Manufacturing overhead assigned $ Manufacturing Costs Factory Labor i i Transfer from Cooking to Canning i i $ Manufacturing Overhea