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 $0 $4,780 Beginning work in process Materials 22,800 9,100 Labor 9,450 7,550 Overhead 32,400 27,500 Costs transferred in 55,800 Date Account Iities and explanation venit credit April 30 3 (To record materials used) 30 (To assign factory labor to production) 30 (To assign overhead to production) 30