Entries for Direct Labor and Factory Overhead

Moura Industries Inc. manufactures recreational vehicles. Moura uses ajob order cost system. Thetime ticketsfrom July jobs are summarized below.

Job 410 $4,500

Job 411 $2,250

Job 412 $1,780

Job 413 $3,320

Factory supervision $1,540

Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $22 per direct labor hour. The direct labor rate is $15 per hour. If required, round final answers to the nearest dollar.

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 July.