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.

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

Debit

Credit

April $30$

$($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$)$