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	$3,680
Job 11-102	2,500
Job 11-103	1,970
Job 11-104	3,040
Job 11-105	1,970
Factory supervision	1,710

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 $14 per hour.

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

	Accounts PayableCashFinished GoodsMaterialsWages PayableWork in Process	- Select -	- Select -
	Accounts PayableAccounts ReceivableCashFactory OverheadFinished GoodsWages Payable	- Select -	- Select -
	Accounts PayableFactory OverheadFinished GoodsMaterialsWages PayableWork in Process	- Select -	- Select -

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

	Accounts PayableCashFactory OverheadFinished GoodsWages PayableWork in Process	- Select -	- Select -
	Accounts ReceivableFactory OverheadFinished GoodsMaterialsWages PayableWork in Process	- Select -	- Select -