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 Cooking $0 24,500 Canning $4,550 9,400 7,280 27,200 55,600 Labor 9,320 Overhead 34,100 Costs transferred in 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) (To assign overhead to production) 30 (To record costs transferred in)