JOURNAL
		Description					Debit		Credit
a.		Materials
		Accounts Payable
b.		Work in Process
		Factory Overhead
		Wages Payable
		Materials
c.		Factory Overhead
		Accounts Payable
d.		Factory Overhead
		Accum. Depr. - Machinery and Equipment
e.		Work in Process
		Factory Overhead
f.		Finished Goods
		Work in Process
		Computation of cost of jobs finished:
			Direct				Factory
		Job	Materials		Direct Labor		Overhead		Total
		No. 301
		No. 302
		No. 303
		No. 305
		Total
g.		Accounts Receivable
		Sales
		Cost of Goods Sold
		Finished Goods
		Computation of cost of jobs sold:
		Job			Total
		No. 301
		No. 302
		No. 303
		Total

During April Almerinda company accumulated 20,000 hours of direct labor cost on job 50 and 24,000 hours on job 51. The total direct labor was incurred at a rate of 20.00 per direct labor hour for job 50 and 22.00 per direct labor hour for job 51. Journalize the entry to record the flow of labor cost into production during April