21. Boussard Company, which uses normal job costing, incurred the following costs last period

(A indicates paid on account; C indicates paid in cash):

Boussard had no beginning inventories of any kind last period.
Make all journal entries in the normal costing system for the period, and post them to t-accounts.

Transcribed Image Text:

Direct materials purchases Indirect materials purchases $200,000 A 12,000 A 180,000 Direct materials used Indirect materials used 10,000 Direct labor 300,000 A Misc. manufacturing overhead incurred 480,000 C Manufacturing overhead applied 450,000 Good units completed 875,000 Spoiled units completed (normal) 25,000 Spoiled units completed (abnormal) 10,000 Rework (normal) 2,000 C Rework (abnormal) 8,000 C Units sold Period expenses 850,000 500,000 C