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 CanningBeginning work in process $0 $4,750Materials 22,800 10,900Labor 9,430 7,230Overhead 33,800 28,100Costs transferred in 55,900Journalize the April transactions.
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