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		$4,500
Materials		24,200		10,600
Labor		9,250		7,790
Overhead		32,500		28,600
Costs transferred in				54,100

Journalize the April transactions.