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E4.18 (LO_2) 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: Journafize transactions. Cooking Canning Beginning work in process 33 0 $ 4.000 Materials 21,000 9,000 Labour 8,500 7,000 Overhead 31,500 Costs transferred in 53,000 Instructions Journalize the April transactions. EXERCISE 4.18 April 30 30 30 30 Work in ProcessCooking ............................... 21,000 Work in ProcessCanning ............................... 9,000 Raw Materials Inventory ............................ Work in ProcessCooking ............................... 8,500 Work in ProcessCanning ............................... 7,000 Factory Labour .......................................... Work in ProcessCooking ............................... 31,500 Work in ProcessCanning ............................... 25,800 Manufacturing Overhead ........................... Work in ProcessCanning ............................... 53,000 Work in ProcessCooking ....................... 30,000 15,500 57,300 53,000 *Exercise 4.18 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 $3,850 Materials 23,950 7,620 Labour 8,600 6,940 Overhead 30,600 25,850 Costs transferred in 49,350 Journalize the April transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit April 30 Work in Process-Cooking Department 23,950 Work in Process-Canning Department 7,620 Raw Materials Inventory 31,570 (To assign raw materials) Work in Process-Cooking Department 8,600 Work in Process-Canning Department 6,940 Factory Labour 15,540 (To assign factory labour) Work in Process-Cooking Department 30,600 Work in Process-Canning Department 25,850 Manufacturing Overhead 56,450 (To assign manufacturing overhead) 30 Work in Process-Canning Department 49,350 Work in Process-Cooking Department 49,350 (To transfer units from cooking to canning)