=+EX 19-9 Factory overhead rates, entries, and account balance obj. 2

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b. $40.00 per direct labor hour 882 Chapter 19 Job Order Costing Willies Engine Shop uses a job order cost system to determine the cost of performing engine repair work. Estimated costs and expenses for the coming period are as follows:

Engine parts $ 875,000 Shop direct labor 640,000 Shop and repair equipment depreciation 45,000 Shop supervisor salaries 125,800 Shop property tax 22,600 Shop supplies 16,600 Advertising expense 17,800 Administrative office salaries 75,000