=+EX 19-11 Predetermined factory overhead rate obj. 2

✔

a. $205 per hour The following account appears in the ledger after only part of the postings have been completed for January:

Work in Process Balance, January 1 $ 14,200 Direct materials 115,400 Direct labor 124,500 Factory overhead 65,400 Jobs finished during January are summarized as follows:

Job 710 $62,500 Job 727 $ 35,400 Job 714 75,600 Job 732 132,500

a. Journalize the entry to record the jobs completed.