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. Cooking Canning Beginning work in process $0 $4330 Materials 23.700 10.100 Labor 8,600 7,550 Overhead 33.400 28.200 Costs transferred in 54,100 Date Account Titles and Explanation Debit Credit April 30 Work in Process - Cooking 24200 Work In Process - Canning 10600 Raw Materials Inventory 34800 (To record materials used) 30 Work in Process Cooking 9250 Work in Process - Canning 7790 Factory Labor 17040 (To assion factory labor to production) (To assign factory labor to production) 30 Work in Process - Cooking 32500 Work in Process - Canning 28600 Manufacturing Overhead 61100 (To assign overhead to production) 30 Work In Process - Canning 54100 Work in Process - Cooking 54100 (To record costs transferred in)