BE17-1

Warner Company purchases $50,000 of raw materials on account, and it incurs $60,000 of factory labor costs. Journalize the two transactions on March 31, assuming the labor costs re not paid until April.

BE17-2

Data for Warner Company are given in BE17-1. Supporting records show that (a) the Assembly Department used $24,000 of raw materials and $35,000 of the factory labor, and (b) the Finishing Department used the remainder. Journalize the assignment of the costs to the processing departments on March 31.

BE17-3

Factory Labor data for Warner Company are given in BE17-2. Manufacturing overhead is assigned to departments on the basis of 160% of labor costs. Journalize the assignment of overhead o the Assembly and Finishing Departments.