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 inventory accounts show the following debits.

		Cooking		Canning
Beginning work in process		$0		$4,000
Direct materials		21,000		9,000
Direct labor		8,500		7,000
Manufacturing overhead		31,500		25,800
Costs transferred in				53,000