Departmental overhead calculation and journal entries Yavmbebek has inventory, pro- duction, and finishing departments. Following are data on activity and costs budgeted for the coming year:

Inventory department costs are allocated to the two producing departments on the basis of units of product. The overhead rate is based on direct labor hours. By the end of the year, the following data were obtained on actual costs and activities:

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Number of employees. Asset valuation Fringe benefits Direct labor hours Units of product.... Square feet of space Supervision Administration Fringe benefits Depreciation Utilities Inventory Production Finishing 9 36 15 $40,000 $560,000 $120,000 $900 $4,600 $3,500 80,000 29,500 216,000 184,000 2,000 18,000 5,000 Overhead Cost Allocation Base $ 30,000 Number of employees 240,000 Number of employees 9,000 Specific identification 90,000 Asset value 45,000 Square feet of space