Harrelson company manufactures pizza sause 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 $4240

Materials $24100 $10600

Labors $9140 $7120

Overhead $31600 $28100

Costs transferred in $54400