Entries for Direct Labor and Factory Overhead

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

Job 11-101	$2,240
Job 11-102	1,520
Job 11-103	1,200
Job 11-104	1,830
Job 11-105	1,200
Factory supervision	1,040

Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $30 per direct labor hour. The direct labor rate is $17 per hour.

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

	Work in Process
	Factory Overhead
	Wages Payable

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

	Work in Process
	Factory Overhead