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 inventory accounts show the following debits.

$\backslash$table$[[,$Cooking,Canning$],[$Beginning work in process,$$0,$$$5,200$

$($To record materials used$)$

$30$

$($To assign direct labour to production$)$

$30$

$($To assign overhead to production$)$

$30$

$($To record transfer of units to the Canning Department$)$

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