Cavy Company accumulated 600 hours of direct labor on Job 456 and 880 hours on Job 777. The direct labor was incurred at a rate of $19 per direct labor hour for Job 456 and $24 per direct labor for Job 777.

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

blank	Account	Debit	Credit
blank	CashFactory OverheadWage ExpenseWages PayableWork in Process	- Select -	- Select -
	Accounts PayableCashFactory OverheadWages PayableWork in Process	- Select -	- Select -