Alberta Company uses a job-order costing system to measure, record, and report its product costs. The company started the month of August with $2,300 of work in process, and cost of finished goods was $2,620. During August the company added the following costs:

Direct materials requisitions .........................$2,670

Direct labour .............................................1,120

Actual overhead ..........................................890

Applied overhead ........................................910

Instructions

Journalize the above transactions during August. (Omit explanations.)