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. Beginning work in process Cooking $0 Canning $5,080 Materials 22,700 10,400 Labor 8,800 7,700 Overhead 33,000 27,300 Costs transferred in 55,700 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 30 (To record materials used) (To assign factory labor to production) Debit Credit