Entry for Factory Labor Costs

The weekly time tickets indicate the following distribution of labor hours for three direct labor employees:

	Hours
	Job 301		Job 302		Job 303		Process Improvement
Landon Vincent	20		8		9		3
Fahad Hamad	10		14		12		4
Ivory Argo	14		13		9		3

The direct labor rate earned per hour by the three employees is as follows:

Landon Vincent	$24
Fahad Hamad	19
Ivory Argo	22

The process improvement category includes training, quality improvement, and other indirect tasks.

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

	Work in Process	fill in the blank 270bd3003f88002_2	fill in the blank 270bd3003f88002_3
	Factory Overhead	fill in the blank 270bd3003f88002_5	fill in the blank 270bd3003f88002_6
	Wages Payable	fill in the blank 270bd3003f88002_8	fill in the blank 270bd3003f88002_9

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