Harrison company manufactures pizza sauce through two production departments. 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 Beginning work in progress 0 Materials 21,000 Labor 8500 Overhead 31500 Costs transferred in 0 Canning Beginning work in progress 4000 Materials 9000 Labor 7000 Overhead 25800 Costs transferred in 53000 Journalize the April Transactions