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-?	$?4,000
Materials	21,000	9,000
Labor	8,500	7,000
Overhead	31,500	25,800
Costs transferred in		53,000

Instructions

Journalize the April transactions.