Lamas 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 $4,836
Materials 20,690 6,592
Labor 8,430 7,327
Overhead 28,885 25,447
Costs transferred in 53,551

Journalize the April transactions