3. Question Content Area

Direct Labor Costs

During May, Jernigan Company accumulated 570 hours of direct labor costs on Job 200 and 630 hours on Job 305. The total direct labor was incurred at a rate of $20 per direct labor hour for Job 200 and $18 per direct labor hour for Job 305.

Journalize the entry to record the flow of labor costs into production during May. If an amount box does not require an entry, leave it blank.

blank	Accounts PayableFactory OverheadFinished GoodsMaterialsWages PayableWork in Process	- Select -	- Select -
	Accounts PayableFactory OverheadFinished GoodsMaterialsWages PayableWork in Process	- Select -	- Select -

4.

Question Content Area

Factory Overhead Costs

During May, Salinger Company incurred factory overhead costs as follows: indirect materials, $1,590; indirect labor, $6,380; utilities cost, $2,210; and factory depreciation, $4,520.

Journalize the entry to record the factory overhead incurred during May.

If an amount box does not require an entry, leave it blank.

blank	Accounts PayableAccounts ReceivableAccumulated Depreciation-FactoryFactory OverheadMaterialsWork in Process	- Select -	- Select -
	Accounts PayableAccounts ReceivableCashFactory OverheadMaterialsWork in Process	- Select -	- Select -
	CashAccounts ReceivableFactory OverheadWages ExpenseWages PayableWork in Process	- Select -	- Select -
	Accounts PayableAccounts ReceivableFactory OverheadUtilities ExpenseUtilities PayableWork in Process	- Select -	- Select -
	Accounts PayableAccumulated Depreciation-FactoryCashDepreciation ExpenseSelling ExpensesWork in Process	- Select -	- Select -