Completing a worksheet for prorating service department costs and making journal entries. Information for prorating service department costs of the Gettysburg Corporation for July 19X5 is shown on page 158.

Instructions 1. Complete the worksheet for prorating service department costs. General Factory Department costs are prorated first to all other departments on the basis of floor space occupied. The Stores Department costs are then allocated to the producing departments on the basis of direct labor hours. Round allocated amounts to the nearest whole dollar.
2. Give the general journal entries to close the Manufacturing Overhead Control account into the departmental manufacturing overhead accounts and to prorate the service department costs.

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Department Floor Space Direct Labor Hours General Factory 1,400 sq. ft. Stores 2,400 sq. ft. Grinding 5,600 sq. ft. 3,680 Mixing 4,800 sq. ft. 2,300 Finishing 3,200 sq. ft. 3,220 Service Departments Producing Departments General Overhead Item Factory Stores Grinding Mixing Finishing Total Indirect Labor $3,640 $1,720 $1,960 $1,720 $2,440 $11,480 Payroll Taxes 352 183 206 183 256 1,180 Supplies 68 190 63 58 221 600 Property Taxes 1,264 1,967 1,426 1,578 1,727 7,962 Depreciation 1,325 1,400 2,260 1,104 1,156 7,245 Utilities 2,079 1,980 1,485 2,180 2,013 9,737 Insurance 1,000 500 750 750 750 3,750 Repairs 188 106 68 50 238 650 Totals $9,916 $8,046 $8,218 $7,623 $8,801 $42,604