E3-1B Alvarez Company manufactures pizza sauce through two production depart- ments: Cooking and Canning. In each process, materials and conversion costs are in- curred evenly throughout the process. For the month of April, the work in process accounts show the following debits. Joumalize transactions. (LO 4) Beginning work in process Materials Labor Overhead Costs transferred in Cooking $ -O- 27,000 9,000 31,000 Canning $ 4,000 10,000 7,000 27,000 56,000 Instructions Journalize the April transactions