Job 301

Direct Material: 9000

Direct Labor: 7700

Factory Overhead: 5467

Job 302

Direct Material: 21100

Direct labor: 16800

Factory Overhead: 11928

Job 303

Direct Material: 25200

Direct Labor: 16100

Factory overhead: --

Job 304

Direct Material: 14800

Direct Labor: 13900

Factory Overhead --

Indirect Material: 7400

Indirect Labor: 12000

Req. DATE DESCRIPTION POST DEBIT CREDIT REF. a) Mar-31 Work in Process 132 $70,100 Increase Factory Overhead 133 $7,400 Increase Materials 131 $77,500 Decreas b) Mar-31 Work in Process 132 $54,500 Increase Factory Overhead 133 $12,000 Increase Wages Payable 251 $66,500 c) Mar-31 Work in Process 132 $38,695 Increase Factory Overhead 133 $38,695 d) Mar-31 Finished Goods 134 $71,995 Increase Work in Process 132 $71,995