Entries for Factory Costs and Jobs Completed

Miller Printing Inc. began printing operations on August 1. Jobs 10 and 11 were completed during the month, and all costs applicable to them were recorded on the related cost sheets. Jobs 12 and 13 are still in process at the end of the month, and all applicable costs except factory overhead have been recorded on the related cost sheets. In addition to the materials and labor charged directly to the jobs, $170 of indirect materials and $2,070 of indirect labor were used during the month. The cost sheets for the four jobs entering production during the month are as follows, in summary form:

Job 10				Job 11
Direct materials	$1,770			Direct materials	$830
Direct labor	700			Direct labor	400
Factory overhead	385			Factory overhead	220
Total	$2,855			Total	$1,450
Job 12				Job 13
Direct materials	$2,400			Direct materials	$510
Direct labor	800			Direct labor	100
Factory overhead				Factory overhead

Journalize the summary entry to record each of the following operations for August (one entry for each operation):

a. Direct and indirect materials used. For a compound transaction, if an amount box does not require an entry, leave it blank.

b. Direct and indirect labor used. For a compound transaction, if an amount box does not require an entry, leave it blank.

c. Make a journal entry to apply factory overhead to Jobs 10, 11, 12 and 13. For 12 and 13, you will have to calculate a single overhead rate using direct labor cost. To back into the overhead rate, divide the overhead on Job 10 or 11 by the direct labor on Job 10 or 11 and then apply it to the labor costs on jobs 12 and 13.

d. Completion of Jobs 10 and 11.