$19$

Sheridan Manufacturing Company uses a job order cost system and keeps perpetual inventory records.

June $1$ Purchased raw materials for $$22,800$ on account.

$8$ Raw materials requisitioned by production:

Direct materials

$$9,120$

Indirect

materials

$1\mathrm{.}140$

$15$ Paid factory utilities, $$2,394$ and repairs for factory equipment, $$9,120.$

$25$ Incurred $$128,000$ of factory labor:

$25$ Time tickets indicated the following:

$\backslash$table$[[$Direct Labor,$\backslash$table$[[$ hrs $\%$$$14$ per$],[$hr$)]],=,$$$98,000$