Sandhill 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 $3,920 Direct materials 20,580 8,820 Direct labor 8,330 6,860 Manufacturing overhead 30,870 25,320 Costs transferred in 51,940) 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 30 30 (To record materials used) 30 30 (To assign direct labour to production) 30 (To assign overhead to production) (To record transfer of units to the Canning Department) Debit Credit Sheridan Company manufactures its product, Vitadrink, through two manufacturing processes: Mixing and Packaging. All materials are entered at the beginning of each process. On October 1, 2022, inventories consisted of Raw Materials $29,640, Work in Process- Mixing $0, Work in Process-Packaging $285,000, and Finished Goods $329,460. The beginning inventory for Packaging consisted of 11,400 units that were 50% complete as to conversion costs and fully complete as to materials. During October, 57,000 units were started into production in the Mixing Department and the following transactions were completed. 1. Purchased $342,000 of raw materials on account. 2. Issued direct materials for production: Mixing $239,400 and Packaging $51,300. 3. Incurred labor costs of $317,946. (Use Wages Payable.) 4. Used factory labor: Mixing $208,050 and Packaging $109,896. 5. Incurred $923,400 of manufacturing overhead on account. 6. Applied manufacturing overhead on the basis of $23 per machine hour. Machine hours were 31,920 in Mixing and 6,840 in Packaging. 7. Transferred 51,300 units from Mixing to Packaging at a cost of $1,116,060. 8. Completed and transferred 60,420 units from Packaging to Finished Goods at a cost of $1,499.100. 9. Sold goods costing $1,828,560 for $2,850,000 on account. Journalize the October transactions. (List all debit entries before credit entries. Credit account titles are automatically Indented when amount Is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit 1. 2. 5. 8. (To record the sale) (To record the cost of goods sold)