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 $4,640 Materials 23,300 10,400 Labor 9,520 7.910 Overhead 33,500 27,000 Costs transferred in 54,000 Date Account Titles and Explanation Debit Credit April 30 30 (To record materials used) 30 (To assign factory labor to production) 30 (To assign overhead to production) (To record costs transferred in)