Dash Industries Inc. manufactures recreational vehicles. Dash uses a job order cost system. The time tickets from April jobs are summarized as follows:

Job 201	$5,140
Job 202	6,020
Job 203	4,120
Job 204	8,205
Factory supervision	2,885

Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $27 per direct labor hour. The direct labor rate is $55 per hour.

Required:

A.	Journalize the April 30 entry to record the factory labor costs.
B.	Journalize a second entry on April 30 to apply factory overhead to production for April. *Refer to the Chart of Accounts provided for the correct wording of account titles.

Required:

A.

Journalize the April 30 entry to record the factory labor costs.

B.

Journalize a second entry on April 30 to apply factory overhead to production for April.

*Refer to the Chart of Accounts for exact wording of account titles.

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JOURNAL

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