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 $5,080 Materials 22,700 10,400 Labor 8,800 7,700 Overhead 33,000 27,300 Costs transferred in- 55,700