1)Entry for Factory Labor Costs

A summary of the time tickets is as follows:

Job No.	Amount
100	$2,190
101	1,820
104	3,330
108	3,830
Indirect	11,670
111	2,340
115	1,530
117	10,380

Journalize the entry to record the factory labor costs. If an amount box does not require an entry, leave it blank.

2)

Entries for Direct Labor and Factory Overhead

Schumacher Industries Inc. manufactures recreational vehicles. Schumacher Industries uses a job order cost system. The time tickets from June jobs are summarized as follows:

Job 11-101	$2,370
Job 11-102	1,610
Job 11-103	1,270
Job 11-104	1,960
Job 11-105	1,270
Factory supervision	1,100

Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $26 per direct labor hour. The direct labor rate is $16 per hour.

Entry for Factory Labor Costs A summary of the time tickets is as follows: Job No. 100 Amount $2,190 101 1,820 104 3,330 108 3,830 Indirect 11,670 111 2,340 115 1,530 117 10,380 Journalize the entry to record the factory labor costs. If an amount box does not require an entry, leave it blank. Entries for Direct Labor and Factory Overhead Schumacher Industries Inc. manufactures recreational vehicles. Schumacher Industries uses a job order cost system. The time tickets from June jobs are summarized as follows: Job 11-101 $2,370 Job 11-102 1,610 Job 11-103 1,270 Job 11-104 1,960 Job 11-105 1,270 Factory supervision 1,100 Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $26 per direct labor hour. The direct labor rate is $16 per hour. a. Journalize the entry to record the factory labor costs. If an amount box does not require an entry, leave it blank. b. Journalize the entry to apply factory overhead to production for June. If an amount box does not require an entry, leave it blank. 88