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E3-2 Harrelson Company

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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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