Completing a worksheet for prorating service department costs and making journal entries. Information for prorating service department costs of the J. Johnston Corporation for the month of March 19X6 is given below and on page 156.

Instructions 1. Complete the worksheet for prorating service department costs. The General Factory Department costs are prorated 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.

Transcribed Image Text:

Department Floor Space Direct Labor Hours General Factory 1,200 sq. ft. Stores 3,000 sq. ft. Shaping 12,000 sq. ft. 4,500 Assembling 6,000 sq. ft. 3,000 Finishing 9,000 sq. ft. 2,500