Chart of Accounts

General Joumal

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Instructions

The Assembly Department produced $5,800$ units of product during March. Each unit required $2\mathrm{.}4$ standard direct labor hours.

oumalize the direct labor in the Assembly Department on March $31.$

There were $14,620$ actual hours used in the Assembly Department during March at an actual rate of $$18\mathrm{.}6$ per hour. The standard direct labor rate is $$19\mathrm{.}2$ per hour. Assuming direct labor for a month is paid on the fifth day of the following month.

eneral Joumal Instructions

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