Oriole 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 inventory accounts show the following debits. Cooking Canning Beginning work in process $0 $3,520 Direct materials 18,480 7,920 Direct labor 7,480 6,160 Manufacturing overhead 27,720 22.720 Costs transferred in 46,640 Journalize the April transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation April 30 (To record materials used). Debit Credit 30 30 (To record materials used) (To assign direct labour to production) 30 (To assign overhead to production). (To record transfer of units to the Canning Department)