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	$2,110
Job 11-102	1,430
Job 11-103	1,130
Job 11-104	1,740
Job 11-105	1,130
Factory supervision	980

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 $13 per hour.

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

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

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