\begin{tabular}{lrr} & Cooking & Canning \\ \cline { 2 - 2 } & $0 & $3,680 \\ Beginning work in process & 19,320 & 8,280 \\ Direct materials & 7,820 & 6,440 \\ Direct labor & 28,980 & 23,760 \\ Manufacturing overhead & & 48,760 \\ Costs transferred in & & \end{tabular} Journalize the April transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation April 30 (To record materials used) 30 (To assign direct labour to production) 30 (To assign overhead to production) 30 Debit Credit (To record transfer of units to the Canning Department)
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