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 increases. Work in Process- Cooking Work in Process- Canning Direct Materials 22,400 10,200 Factory Labor 9,260 8,060 Manufacturing overhead 32,400 27,000 Costs transferred in 54,300 Record the April transactions using the following format. (Enter negative amounts using either a negative sign preceding the number e.g.-45 or parentheses e.g. (45).) Manufacturing Costs Work in Process Raw Materials Inventory Factory Labor Manufacturing Overhead Cooking Canning Direct materials used Factory labor Manufacturing overhead assigned Transfer from Cooking to Canning