E21-2 Harrelson Company manufactures pizza sauce through two production depart- ments: 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 debits. Beginning work in process Materials Labor Overhead Costs transferred in Cooking $ -0- 21,000 8,500 31,500 Canning $ 4,000 9,000 7,000 25,800 53,000 Instructions Journalize the April transactions. a. What are the WIP and FG inventory account balances that will show up in the company's balance sheet at the end of the period? b. If sales revenues for the pizza sauces were $105,000, how much was gross profit for the period