Ivanhoe 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 increases. Work in Process- Cooking Work in Process- Canning Direct Materials $ 22,500 $ 11,100 Factory Labor 8,840 7,770 Manufacturing overhead 32,200 27,400 Costs transferred in 55,400 Record the April transactions using the following format. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Manufacturing Costs Raw Materials Inventory Factory Labor Manufacturing Overhead Direct materials used $ $ $ Factory labor Manufacturing overhead assigned Transfer from Cooking to Canning Work in Process Cooking Canning $ $