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 $4,750 Materials 22,800 10,900 Labor 9,430 7,230 Overhead 33,800 28,100 Costs transferred in 55,900 Journalize the April transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation. April 30 Work in Process-Cooking Work in Process-Canning Raw Materials Inventory Debit 22800 9430 Credit 32230 stion 7 of 13 30 30 (To record materials used) 30 30 (To assign factory labor to production) 30 90 (To assign overhead to production) (To record costs transferred in) -/1