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		$ 4,650
Materials		24,300		9,400
Labor		9,250		8,010
Overhead		34,200		27,700
Costs transferred in				54,300

Journalize the April transactions