210,000 345,000 HL CIVILES du urmaLL TU May Raw materials purchases (paid with cash) Factory payroll (paid with cash) Factory overhead Indirect materials Indirect labor other overhead costs Sales (received in cash) Predetermined overhead rate based on direct labor cost 15,680 80,000 120,000 1,400,000 70% Exercise 15-9 Journal entries for labor LO P2 1. Direct labor usage. 2. Indirect labor usage 3. Total payroll paid in cash Prepare journal entries for the above transactions for the month of May. View transaction list Journal entry worksheet 2 3 Record the entry for direct labor usage. Note: Enter debits before credits Transaction General Journal Debit Credit 1 Raw materials inventory 345,000 Record entry Clear entry View general journal 210,000 345,000 Raw materials purchases (paid with cash) Factory payroll (paid with cash) Factory overhead Indirect materials Indirect labor other overhead costs Sales (received in cash) Predetermined overhead rate based on direct labor cost 15,000 80,000 120,000 1,400,000 70% Exercise 15-9 Journal entries for labor LO P2 1. Direct labor usage. 2. Indirect labor usage. 3. Total payroll pald In cash, W Prepare Journal entries for the above transactions for the month of May. View transaction list Journal entry worksheet Record the entry for indirect labor usage. Note: Enter debits before credits Transaction General Journal Debit Credit 2 Record entry Clear entry View general journal Other overhead costs Sales (received in cash) Predetermined overhead rate based on direct labor cost 120,000 1,400,000 70% Exercise 15-9 Journal entries for labor LO P2 1. Direct labor usage 2. Indirect labor usage. 3. Total payroll paid in cash. Prepare journal entries for the above transactions for the month of May, View transaction list nces Journal entry worksheet Record the entry for the cash payment of total factory payroll. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal