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 $4,780 Materials 22,800 9,100 Labor 9,450 7,550 Overhead 32,400 27,500 Costs transferred in 55,800 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) (To assign factory labor to production) 30 (To assign overhead to production) 30 (To record costs transferred in)