Harrelson 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 debits.

Cooking
Canning
Beginning work in process $0 $4,780
Materials 22,800 9,100
Labor 9,450 7,550
Overhead 32,400 27,500
Costs transferred in 55,800

Journalize the April transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date
Account Titles and Explanation
Debit
Credit
April 30