Fernando 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 ....................................25,000 ......................8,000
Labour ........................................8,500....................... 7,000
Overhead ....................................29,000 ....................25,800
Costs transferred in ......................................................55,000
Instructions
Journalize the April transactions.