Make a journal entry to charge labor costs to departments.

(Obj. 6). The Mustafa Corporation uses a process cost system. During its first month of manufacturing operations, it had total labor costs of $30,000 applicable to the producing departments. These costs were charged to the Factory Payroll Clearing account. An analysis shows that $17,000 was applicable to the Press Department, S4.500 to the Tooling Department, and $8,500 to the Finishing Department. Give the journal entry to chairge labor costs to production. (Ignore account numbers.)

LO.1