Distributing service department costs, making journal entries, and posting to accounts. Data for prorating service department costs for the Seven Oaks Corporation for August 19X6 are given below.

Instructions 1. Open a departmental overhead analysis sheet for each department using the balances for overhead expenses given above. Open a general ledger account for Manufacturing Overhead Control 501 with a debit balance of $37,587.
2. Prepare the worksheet for prorating service department costs. Use the proration percentages given above. Allocate Maintenance Department costs first; then allocate General Factory Department costs. Round the amounts to the nearest dollar.
Post the allocations to the departmental overhead analysis sheets. Total the departmental overhead analysis sheets.

3. Prepare the general journal vouchers to distribute the service departments’ costs to the other departments. Begin with journal Voucher 8-37.

a. Close the Manufacturing Overhead Control account into the special departmental overhead accounts.
b~ Allocate Maintenance Department costs to the other four departments.

c. Allocate General Factory Department costs to the three producing departments.
4. Post the general journal entries to the general ledger accounts. (NOTE: The balance in each general ledger account should agree with the total on the corresponding departmental overhead analysis sheet.)

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Allocation Allocation of of General Account Overhead Maintenance Number Department Expenses Department Factory Department 502 Preparing $ 9,356 26% 32% 503 Assembling 10,417 30% 36% 504 Finishing 8,729 27% 32% 505 Maintenance 3,824 506 General Factory 5,261 17% Total $37,587 100% 100%