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 $4,840 9,100 Materials 24,500 Labor 7,560 8,830 32,000 Overhead 28,400 Costs transferred in 55,100 Journalize the April transactions. (Credit account titles are automatically indented when amount is enterea, DU NOE indent manually.) Date Account Titles and Explanation Debit Credit April 30 (To record materials used) (To assign factory labor to production) (To assign overhead to production) 30