25 A firm's basic rate is $3 per hour and overtime rates are time and a half for evenings and double for weekends. The following details have been recorded on three jobs. Job X321 Clock Hours Job X786 Clock Hours Job X114 Clock Hours Normal time Evening time Weekend 480 220 150 102 60 80 10 30 16 You are required to calculate the labour cost chargeable to each job in the following circumstances: (a) Where overtime is worked occasionally to meet production requirements. (b) Where overtime is worked at the customer's request to bring forward the delivery time. (c) Write the journal entries to account for direct wages and indirect wages 26 When production has been completed what double-entry would be made in a cost accounting system? Debit A. Cost of sales B. Finished goods C. Finished goods D. Work-in-progress Credit Finished goods Work-in-progress Cost of sales Finished goods