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 Canning $4220 Beginning work in process Materials Cooking $0 23,600 8.670 33.100 9.500 Labor 74520 Overhead 28.400 Costs transferred in 54 400 April 30 Work in Process Cooling Work in proces cannis Raw Materiale inventory (To record materials used) 30 Work in proceso Work in Proces-Canne Factober (To assign factory labor to production) 30 wo March To assign overhead to production) Te record study