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 |
Instructions
Journalize the April transactions.
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