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 Materials Labor Overhead Costs transferred in Cooking $0 22,000 8,600 31,600 Canning $4,100 9,100 7,100 26,800 54,000 Journalize the April transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit April 30 (To record materials used) (To record materials used) 30 (To assign factory labor to production) 30 (To assign overhead to production) 30 (To record costs transferred in)