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Harrelson Company manufactures pizza sauce through two production departments: Cooking and Canning. In each process, materials...

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 Journalize the April transactions.

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Answer #1
General Journal Debit Credit
1 Work in process-Cooking 21000
Work in process-Canning 9000
       Raw materials inventory 30000
2 Work in process-Cooking 8500
Work in process-Canning 7000
     Factory labor 15500
3 Work in process-Cooking 31500
Work in process-Canning 25800
      Manufacturing overhead 57300
4 Work in process-Canning 53000
      Work in process-Cooking 53000
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