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	$1,890
Job 11-102	1,280
Job 11-103	1,010
Job 11-104	1,570
Job 11-105	1,010
Factory supervision	880

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 $13 per hour.

Question Content Area

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

blank	Accounts Payable or Cash or Finished Goods or Materials or Wages Payable or Work in Process	$	$
	Accounts Payable or Accounts Receivable or Cash or Factory Overhead or Finished Goods or Wages Payable	$	$
	Accounts Payable or Factory Overhead or Finished Goods or Materials or Wages Payable or Work in Process	$	$

Question Content Area

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

blank	Accounts Payable or Cash or Factory Overhead or Finished Goods or Wages Payable or Work in Process	$	$
	Accounts Receivable or Factory Overhead or Finished Goods or Materials or Wages Payable or Work in Process	$	$