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 $4.960 Materials 24,400 10,800 Labor 8,610 7.550 Overhead 34.000 28,400 Costs transferred in 54,700 Date Account Titles and Explanation Debit Credit April 30 (To record materials used) 30 (To assign factory labor to production) 30 (To assign overhead to production) 30 (To record costs transferred in)