Entries for Direct Labor and Factory Overhead

Townsend Industries Inc. manufactures recreational vehicles. Townsend uses a job order cost system. The time tickets from November jobs are summarized as follows:

Job 201	$2,770
Job 202	1,380
Job 203	1,090
Job 204	2,040
Factory supervision	950

Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $22 per direct labor hour. The direct labor rate is $13 per hour. If required, round final answers to the nearest dollar.

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 PayableCashMaterialsWages PayableWork in Process	- Select -	- Select -
	Accounts PayableAccounts ReceivableCashFactory OverheadWages Payable	- Select -	- Select -
	Accounts PayableFactory OverheadMaterialsWages PayableWork in Process	- Select -	- Select -

Question Content Area

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

blank	Accounts PayableCashFactory OverheadWages PayableWork in Process	- Select -	- Select -
	Accounts ReceivableFactory OverheadMaterialsWages PayableWork in Process	- Select -	- Select -