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