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 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 (To record materials used.) (To assign factory labor to production.) (To assign overhead to production.) (To record costs transferred in.) Solution Work in Process-Cooking Debit 21000 Work in Process-Canning Debit 9000 Raw Materials Inventory Credit 30000 (To record materials used.) Work in Process-Cooking Debit 8500 Work in Process-Canning Debit 7000 Factory Labor Credit 15500 (To assign factory labor to production.) Work in Process-Cooking Debit 31500 Work in Process-Canning Debit 25800 Manufacturing Overhead Credit 57300 (To assign overhead to production.) Work in Process-Canning Debit 53000 Work in Process-Cooking Credit 53000 (To record transfer of units to the Canning Department.) .