Departmental overhead journal entries Nolyte Manufacturing Company produced 6,000 aluminum windows during 1993. Its operations are carried out with one service department and two production departments. Actual costs in the three departments in June were as follows:

Overhead is applied to products at a rate of 110 percent of direct labor cost. Service depart- ment costs are assigned to production departments using direct allocation based on combined cost of direct and indirect materials used. Overapplied or underapplied overhead is assigned to Cost of Goods Sold at the end of each month since all products are sold as soon as they are completed. There was no work in process at the end of the year.

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Supplies Framing Glazing a. Direct labor $25,000 $20,000 b. Indirect labor $4,000 3,000 6,000 c. Direct materials 15,000 18,000 d. Indirect materials 1,000 5,000 7,000 e. Utilities ... 2,000 4,000 3,000 f. Depreciation 2,000 3,500 4,500