Exercise 16-2 Harrelson 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 debits. Beginning work in process Materials Cooking $0 21,000 8,500 31,500 Canning $4,000 9,000 7,000 25,800 53,000 Labor Overhead Costs transferred in Journalize the April transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Debit Credit Date Account Titles and Explanation April 30 (To record materials used) 30 (To assign factory labor to production) (To assign overhead to production) (To record costs transferred in)