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. Cooki ing Cannin Beginning work in process Materials Labor Overhead Costs transferred in $0 22,800 9,430 33,800 $4,750 10,900 7,230 28,100 55,900 ournalize the April transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit April 30 To record materials used) 30 (To assign factory labor to production) 30 (To assign overhead to production) 30 To record costs transferred in)