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	$2,520
Job 11-102	1,710
Job 11-103	1,350
Job 11-104	2,080
Job 11-105	1,350
Factory supervision	1,170

Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $26 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.

fill in the blank 40a90001501c00d_2	fill in the blank 40a90001501c00d_3
fill in the blank 40a90001501c00d_5	fill in the blank 40a90001501c00d_6
fill in the blank 40a90001501c00d_8	fill in the blank 40a90001501c00d_9

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