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 24.500 9,320 34,100 Canning $4.550 9.400 7.280 27,200 55,600 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) 30 (To assign factory labor to production) 30 To overhead to production)