Marigold 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 $4,840 Materials 24,500 9,100 Labor 8,830 7,560 Overhead 32,000 28,400 Costs transferred in 55,100