Bertrand Manufacturing uses a job-order cost system and applies overhead to production on the basis of direct labour costs. On January 1, 2020, Job No. 50 was the only job in process. The costs incurred prior to January 1 on this job were as follows: direct materials $31,000, direct labour $15,400, and manufacturing overhead $20,000. As of January 1, Job No. 49 had been completed at a cost of $120,600 and was part of finished goods inventory. There was a $25,200 balance in the Raw Materials Inventory account. During the month of January, Bertrand Manufacturing began production on Jobs 51 and 52, and completed Jobs 50 and 51. Jobs 49 and 50 were also sold on account during the month for $152,600 and $199,000, respectively. The following additional events occurred during the month:

1.	Bertrand purchased additional raw materials of $110,000 on account.
2.	It incurred factory labour costs of $75,800. Of this amount, $18,300 related to employer payroll taxes.
3.	It incurred manufacturing overhead costs as follows: indirect materials $18,300, indirect labour $17,200, depreciation expense $14,300, and various other manufacturing overhead costs on account $22,300.
4.	It assigned direct materials and direct labour to jobs as follows:

Job No.		Direct Materials			Direct Labour
50		$12,800				$7,000
51		42,100				28,200
52		35,200				22,200

List of Accounts

Attempts: 3 of 3 used

(d1)

Prepare the journal entries to record the assignment of direct materials, direct labour, and manufacturing overhead costs to production. In assigning manufacturing overhead costs, use the overhead rate calculated in part (a). (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

Account Titles and Explanation	Debit	Credit
Factory LabourAccounts PayableSales RevenueFactory Wages PayableManufacturing OverheadAccounts ReceivableWork in Process InventoryRaw Materials InventoryCost of Goods SoldEmployer Payroll Taxes PayableFinished Goods InventoryAccumulated DepreciationEmployer Fringe Benefits Payable
Accounts ReceivableCost of Goods SoldSales RevenueAccumulated DepreciationFactory LabourRaw Materials InventoryEmployer Payroll Taxes PayableFinished Goods InventoryFactory Wages PayableWork in Process InventoryAccounts PayableManufacturing OverheadEmployer Fringe Benefits Payable
(To record direct materials assigned to jobs 50, 51 and 52)
Accounts PayableEmployer Fringe Benefits PayableWork in Process InventoryFinished Goods InventoryFactory LabourRaw Materials InventoryCost of Goods SoldAccumulated DepreciationAccounts ReceivableSales RevenueManufacturing OverheadFactory Wages PayableEmployer Payroll Taxes Payable
Sales RevenueFinished Goods InventoryAccounts PayableFactory Wages PayableEmployer Payroll Taxes PayableWork in Process InventoryManufacturing OverheadAccumulated DepreciationFactory LabourAccounts ReceivableCost of Goods SoldRaw Materials InventoryEmployer Fringe Benefits Payable
(To record direct labour assigned to jobs 50, 51 and 52)
Sales RevenueEmployer Fringe Benefits PayableFactory LabourFactory Wages PayableManufacturing OverheadAccounts ReceivableAccounts PayableFinished Goods InventoryEmployer Payroll Taxes PayableAccumulated DepreciationWork in Process InventoryRaw Materials InventoryCost of Goods Sold
Employer Fringe Benefits PayableFinished Goods InventoryFactory LabourSales RevenueCost of Goods SoldAccounts PayableFactory Wages PayableAccounts ReceivableWork in Process InventoryRaw Materials InventoryAccumulated DepreciationManufacturing OverheadEmployer Payroll Taxes Payable
(To record manufacturing overhead assigned to jobs 50, 51 and 52)

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