GA $ Cooking Work in Process Canning GA Direct materials used Factory labor Manufacturing overhead assigned Transfer from Cooking to Canning Raw Materials Inventory $ LA $ Manufacturing Costs Factory Labor Manufacturing Overhead 69 Current Attempt in Progress Blossom 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 increases. Work in Process- Cooking Work in Process- Canning Direct Materials $22,900 $10,400 Factory Labor 8,750 7,240 Manufacturing overhead 32,000 27,300 Costs transferred in 55,000