E3-1B Alvarez Company manufactures Pizza Sauce through two production departments: Cooking an Canning. in each process, materials and conversions costs are incurred evenly throughout the process. For the month of April, the work in process accounts show the following debits.

	Cooking	Canning
Beginning work in process	$-0-	$ 4,000
Materials	27,000	10,000
Labor	9,000	7,000
Overhead	31,000	27,000
Cost Transferred in		56,000

Journalize the April transactions