Preparing journal vouchers and posting; prorating service department costs. The management of Western Furniture, Inc., producers of wooden chairs, has decided that the process cost accounting system is best for its purposes, During May 19X6 the following data appear in the firm’s records. Page 5 of the voucher register shows a debit of $9,302.75 to Raw Materials 121 and a debit of $1,177.61 to Manufacturing Overhead Control 501. Page 5 of the materials requisition journal shows issues of raw materials as follows:

Instructions 1. Post the debit entries from the voucher register to the appropriate general ledger accounts.
2. Post the distribution of raw materials from the materials requisition journal to the appropriate general ledger accounts.
3. Post the debit entries for each week from the weekly payroll register to the appropriate general ledger account.
4. Post the debit entry from the monthly payroll register to the appropriate general ledger account.
5. Prepare a general journal voucher to charge labor costs to production. Number the voucher 5-11. Post to the general ledger accounts.

6. Post the debit entries from the schedule of monthly fixed overhead charges to the appropriate general ledger account.

7. Complete the worksheet for prorating the costs of the General Factory Depart- ment to the producing departments. Prorate on the basis of 45 percent to Shap- ing, 35 percent to Painting, and 20 percent to Finishing. The departmental totals are as follows:

General Factory Department $ 672.00 Shaping Department 981.44 Painting Department 1,605.52 Finishing Department 1,520.50 8. Prepare the general journal voucher to apportion manufacturing overhead to the producing departments. Number the voucher 5-12. Post to the general ledger accounts.

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Distribution Amount Shaping Department $3,625.56 Painting Department 2,814.00 Finishing Department 809.88 Manufacturing Overhead Control 734.99 7,984.43 Raw Materials The weekly payroll register shows labor costs as follows: Date Amount May 4 $1,920.30 14 1,878.54 18 1,952.42 27 1,937.16 The monthly payroll register shows salaries of $2,529. The monthly summary of labor costs shows the distribution of the charges as follows: Distribution Shaping Department Painting Department Finishing Department Manufacturing Overhead Control Amount $2,764.32 3,813.96 3,982.17 1,528.14 The schedule of monthly fixed overhead charges contains the following figures: Overhead Insurance Taxes Depreciation Amount $ 85.00 821.72 432.00