Pharoah 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 $4,480 Direct materials 23,520 10,080 Direct labor 9,520 7,840 Manufacturing overhead 35,280 28,960 Costs transferred in 59,360 Journalize the April transactions