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. Direct Materials Factory Labor Manufacturing overhead Costs transferred in Work in Process Cooking 24,100 9,140 31,600 Work in Process- Canning 10,600 7,120 28.100 54,400 Record the April transactions using the following format. (Enter negative amounts using either a negative sign preceding the number eg. -45 or parentheses e.g. (45).) Manufacturing Costs Factory Labor Raw Materials Inventory Manufacturing Overhead Direct materials used $ $ $ $ Factory labor Manufacturing overhead assigned Transfer from Cooking to Canning Work in Process Cooking Canning $ $