(3) Record labor cost consumption for the current month. According to the work hours report of direct work, the work with the manufacturing order number was 900 hours, and the work without it was 30 hours. At this time, the planned wage rate applied at this factory is 1,500 yen. Regarding indirect work, the unpaid amount of the previous month's wage was 250,000 yen, the paid amount of this month's wage was 800,000 yen, and the unpaid amount of this month's wage was 200,000 yen. Debit account Debit amount Credit account Credit amount + t + t + + (4) Since the direct work time in the current month was 900 hours, the planned allocation rate is applied based on this and the manufacturing overhead is allocated to the manufacturing instruction. The annual manufacturing overhead budget is 36,000,000 yen, and the total annual direct work time, which is the allocation standard, is planned to be 12,000 hours.- Debit account Debit amount Credit account Credit amount + + + + + N (5) Since the manufacturing overhead actually incurred in the current month was 2,850,000, the difference from the planned allocation in (4) is transferred to the manufacturing overhead distribution difference account. Debit account Debit amounte Credit account Credit amount