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Entries for Direct Labor and Factory Overhead

Schumacher Industries Inc. manufactures recreational vehicles. Schumacher Industries uses job order costing. The time tickets from June jobs are summarized as follows:

Job $11-101$

$$3,950$

Job $11-102$

$2,680$

Job $11-103$

$2,120$

Job $11-104$

$3,230$

Job $11-105$

$2,120$

Factory supervision

$1,830$

Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $$24$ per direct labor hour. The direct labor rate is $$15$ per hour.

a$.$ Journalize the entry to record the factory labor costs. If an amount box does not require an entry, leave it blank.

b$.$ Journalize the entry to apply factory overhead to production for June. If an amount box does not require an entry, leave it blank.

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