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 $4,000 Materials 21,000 9,000 Labor 8,500 7,000 Overhead 31,500 25,800 Costs transferred in 53,000