29 PE 19-1B Issuance of materials 08J. 2 On August 4, Rothchild Company purchased on account 12,000 units of raw materials at $14 per unit. During August, raw materials were requisitioned for production as follows: 5,000 units for Job 40 at $8 per unit and 6,200 units for Job 42 at $14 per unit. Journalize the entry on August 4 to record the purchase and on August 31 to record the requisition from the materials storeroom. 931 PE 19-2A Direct labor costs 08J. 2 r 19 Job Order Costing PE 19-2 B During August, Rothchild Com 40 and 4, direct labor hour for Job 40 and entry OBJ. 2 pany accumulated 3,500 hours of direct labor costs on Job 200 hours on Job 42. The total direct labor was incurred at a rate of $25.00 per $23.50 per direct labor hour for Job 42. Journalize the -2 p. 931 Direct labor costs to record the flow of labor costs into production during August. -3 p. 932 PE 19-3A Factory overhead costs OBJ. 2 During May, Bergan Company incurred factory overhead gosts u foll OBJ. 2 overhead costs as follows: indirect 0; indirect labor, $22,000; utilities cost, $9,600; and factory depreciation, p. 932 PE 19-3B Factory overhead costs During August, Rothchild Company incurred factory materials, $17,50 $17,500. Journalize the entry to record the factory overhead incurred during August. p. 935 Applying factory overhead PE 19-4A Bergan Company estimates that total factoru OBJ. 2 ctivity base, (b) determine the amount of factory overhead applied to Jobs 200 and 30 ay using the data on direct labor hours from Practice Exercise 19-2A, and (c) pre journal entry to apply factory overhead to both jobs in May according to the etermine the predetermined factory overhead rate using direct labUl II pare the predetermined overhead rate. OBJ. 2 4 p 935 PE 19-4B Applying factory overhead Rothchild Company estimates that total factory overhead costs will be $810,000 for the year. Direct labor hours are estimated to be 90,000. For Rothchild Company, (a) determine the predetermined factory overhead rate using direct labor hours as the activity base, determine the amount of factory overhead applied to Jobs 40 and 42 in August using data on direct labor hours from Practice Exercise 19-2B, and (c) prepare the journal to apply factory overhead to both jobs in August according to the predetermined entry overhead rate 5 p. 937 PE 19-5A Job costs At the end of May, Bergan Company had completed Jobs 200 and 305. Job 200 is for 2,390 units, and Job 305 is for 2,053 units. Using the data fro 19-1A, 19-2A, and 19-4A, determine (a) the balance on th OBJ. 2 m Practice Fxerr