Cullumber 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 inventory accounts show the following debits. Cooking Canning Beginning work in process $0 $5,120 Direct materials 26.880 11,520 Direct labor 10,880 8,960 Manufacturing overhead 40,320 33,120 Costs transferred in 67,840 Journalize the April transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date: Account Titles and Explanation April 30 Debit Credit Journalize the April transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation April 30 Debit Credit 30 30 (To record materials used) (To assign direct labour to production) 30 (To record materials used) 30 (To assign direct labour to production) 30 (To assign overhead to production) (To record transfer of units to the Canning Department)