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Entries for Factory costs and Jobs Completed Old School Publishing Inc. began printing operations on January 1. Jobs 301 and 302 were completed during the month, and all costs applicable to them were recorded on the related cost sheets. Jobs 303 and 304 are still in process at the end of the month, and all applicable costs except factory overhead have been recorded on the related cost sheets. In addition to the materials and labor charged directly to the jobs, $340 of indirect materials and $4,140 of indirect labor were used during the month. The cost sheets for the four jobs entering production during the month are as follows, in summary form: Job 301 Job 302 Direct materials $3,540 Direct materials Direct labor Factory overhead Factory overhead 385 $1,660 1,400 Direct labor 700 770 Total $5,710 Total $2,745 Job 303 Job 300 $4,830 $1,020 Direct materials Direct labor Direct matals Direct labor 1.500 200 Factory overhead Factory overhead Journalize the summary entry to record each of the following operations for January (one entry for each operation); a. Direct and indirect materials used for a compound transaction, if an amount box does not require an entry leave it blank . Direct and indirect materials used. For a compound transaction, if an amount box does not require an entry, leave it blank. Work in Process Factory Overhead 99 Materials Feedback Check My Work a. Record direct materials costs in the work in process account, and indirect materials costs in the factory overhead account b. Direct and indirect labor used. For a compound transaction, if an amount box does not require an entry, leave it blank. Work in Process Factory Overhead Wages Payable 9 Feedback Check My Work b. Record direct labor costs in the work in process account, and indirect labor costs in the factory overhead account. c. Factory overhead applied to all four jobs (a single overhead rate is used based on direct labor cost). Work in Process Factory Overhead Feedback Check My Work c. Apply factory overhead based on direct labor costs. d. Completion of Jobs 301 and 302. Finished Goods Work in Process