During the first quarter, Roland Company incurs the following direct labor costs:

January $55,000, February $44,400, and March $71,600.

For each month, prepare the entry to assign overhead to production using a predetermined rate of 80% of direct labor cost.

Date: TITLE: DEBIT CREDIT

Jan 31 _____________ ______________ _____________

_____________ _______________ _____________

Feb 28 _____________ _______________ _____________

_____________ _______________ ______________

Mar 31 _____________ _______________ _______________

_____________ _______________ ________________