Cavy Company accumulated 540 hours of direct labor on Job 345 and 880 hours on Job 888. The direct labor was incurred at a rate of $18 per direct labor hour for Job 345 and $26 per direct labor for Job 888.

Journalize the entry to record the flow of labor costs into production. If an amount box does not require an entry, leave it blank.

	CashFactory OverheadWage ExpenseWages PayableWork in Process	- Select -	- Select -
	Accounts PayableCashFactory OverheadWages PayableWork in Process	- Select -	- Select -