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 | $4,000 |
| Materials | $21,000 | $9,000 |
| Labor | $8,500 | $7,000 |
| Overhead | $31,500 | $25,800 |
| Costs transferred in | — | $53,000 |
Instruction
Journalize the April transactions.
Solution
