Wildhorse 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 increases.

		Work in Process Cooking				Work in Process Canning
Direct Materials			$ 23,700				$ 10,100
Factory Labor			8,600				7,550
Manufacturing overhead			33,400				28,200
Costs transferred in							54,100

Record the April transactions using the following format. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

	Manufacturing Costs						Work in Process
		Raw Materials Inventory		Factory Labor		Manufacturing Overhead		Cooking		Canning
Direct materials used
Factory labor
Manufacturing overhead assigned
Transfer from Cooking to Canning