(7.2A) Complete a worksheet for prorating service department costs and make journal entries (Objs. 4, 5). Information for prorating service department costs of the J Kennedy Corporation for the month of August 2006 is given below Direct Labor Hours Department General Factory Stores Grinding Mixing Finishing Square Feet Occupied 1,400 2,400 5,600 4,800 3,200 3,680 2,300 3,220 Chapter 7 Deparomenalizing Overhead Costs 165 Service Departments General Producing Departments Overhead Item Factory Stores Grinding Mixing Finishing Indirect Labor 6,300 $2,500 Payroll Taxes Total 179 87 184 56 3,400 2,390 $2,780 $17,370 62 ,028 289 287 174 204 Property Taxes Depreciation Utilities Insurance Repairs 1,245 1,852 1,520 1,324 1,720 7,661 1,325 1,400 2,260 1,104 ,56 7,245 2,089 1,850 1,854 2,160 2,017 9,970 3,750 1,000 112 500 168 750 12,337 $8,510 012 $8.111 $8796 $47.946 Instructions 1. Complete the worksheet for prorating service department costs. The General Factory Department costs are prorated on the basis of floor space occupied. The Stores Depart- ment costs are then allocated to the producing departments on the basis of direct labor hours. Round allocated amounts to the nearest whole dollar into the departmental manufacturing overhead accounts and to prorate the service de- partment costs. 2. Give the general journal entries to close the Manufacturing Overhead Control account make iurnal entries, and post to accounts. (7.2A) Complete a worksheet for prorating service department costs and make journal entries (Objs. 4, 5). Information for prorating service department costs of the J Kennedy Corporation for the month of August 2006 is given below Direct Labor Hours Department General Factory Stores Grinding Mixing Finishing Square Feet Occupied 1,400 2,400 5,600 4,800 3,200 3,680 2,300 3,220 Chapter 7 Deparomenalizing Overhead Costs 165 Service Departments General Producing Departments Overhead Item Factory Stores Grinding Mixing Finishing Indirect Labor 6,300 $2,500 Payroll Taxes Total 179 87 184 56 3,400 2,390 $2,780 $17,370 62 ,028 289 287 174 204 Property Taxes Depreciation Utilities Insurance Repairs 1,245 1,852 1,520 1,324 1,720 7,661 1,325 1,400 2,260 1,104 ,56 7,245 2,089 1,850 1,854 2,160 2,017 9,970 3,750 1,000 112 500 168 750 12,337 $8,510 012 $8.111 $8796 $47.946 Instructions 1. Complete the worksheet for prorating service department costs. The General Factory Department costs are prorated on the basis of floor space occupied. The Stores Depart- ment costs are then allocated to the producing departments on the basis of direct labor hours. Round allocated amounts to the nearest whole dollar into the departmental manufacturing overhead accounts and to prorate the service de- partment costs. 2. Give the general journal entries to close the Manufacturing Overhead Control account make iurnal entries, and post to accounts