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	$3,740
Job 11-102	2,540
Job 11-103	2,000
Job 11-104	3,070
Job 11-105	2,000
Factory supervision	1,740

Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $28 per direct labor hour. The direct labor rate is $15 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 PayableCashFinished GoodsMaterialsWages PayableWork in Process	?	?
	Accounts PayableAccounts ReceivableCashFactory OverheadFinished GoodsWages Payable	?	?
	Accounts PayableFactory OverheadFinished GoodsMaterialsWages PayableWork 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 PayableCashFactory OverheadFinished GoodsWages PayableWork in Process	?	?
	Accounts ReceivableFactory OverheadFinished GoodsMaterialsWages PayableWork in Process	?	?