Assume we have a job to make 250 hamburgers. A patty cost $1, and buns cost .50. A hamburger has 1 patty and 1 bun. A double decker uses 2 patties and 1 bun (assume it's the sam bun). We will go to the store and buy the materials as needed on account. The cook's pay is $10 per hour and spends 2 hours making the hamburgers. The manager's salary for the day is $100. Purchasing - DR Purchasing - CR Accounts Payable Accounts Payable Direct Materials - DR Direct Materials - CR Indirect Materials - Dr Indirect Materials CR [Choose] Factor Labor Accounts Payable WIP Raw Materials Finished Goods Manufacturing Overhead Cost of Goods Sold Factory Labor Cash Direct Labor-DR Fi [Choose] Direct Labor-CR [Choose Direct Labor DR Direct Labor - CR [Choose] [Choose] Factory Payroll - DR [Choose] Factory Payroll - CR [Choose] Indirect labor-DR Indirect Labor - CR Allocated OH-DR [Choose] Factor Labor Accounts Payable WIP Raw Materials Finished Goods Manufacturing Overhead Cost of Goods Sold Factory Labor Allocated OH-CR Cash FI Finished/Complete - DR [Choose] Finished/Complete - CR [Choose] Sales-DR Sales-CR [Choose] [Choose