Fernando 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:

Cooking Canning

Beginning work in process $0 $3,800

Materials 25,400 7,690

Labour 9,000 7,110

Overhead 28,900 25,700

Costs transferred in 48,300

Journalize the April transactions.(Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

(To assign raw materials)

(To assign factory labour)

(To assign manufacturing overhead)

(To transfer units from cooking to

canning)