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.

$\backslash$table$[[,\backslash$table$[[$Work in Process$-],[$Cooking$]],,\backslash$table$[[$Work in Process$-],[$Canning$]]],[$Direct Materials,$$24,500,,$$$9,400$