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Journal Entries Mar. 0 6 Recorded the payroll: $ 1 0 , 0 0 0 of direct labor and $ 2 , 0 0 0

Journal Entries
Mar. 06 Recorded the payroll: $10,000 of direct labor and $2,000 of indirect labor.
Mar. 08 Received $14,000 of materials and components that had been ordered on account. indirect materials.
Mar. 12 Sold on account product costing $3,000 for $4,500.
Mar. 15 Applied $6,000 of manufacturing overhead cost to the product currently being worked on.
Mar. 21 Paid $500 cash for a special material component that was shipped via overnight delivery.
Mar. 27 Sold product costing $2,900 for $5,000 cash.
\table[[General Journal],[Date,Description,Debit,Credit],[Mar.6,,0,0],[,0,0],[,0,q],[To record the incurrence of the factory payroll.,,],[Mar.8,v,0,0],[,0,0],[To record the delivered cost of materials purchased.,,],[Mar.10,v,0,0],[,0,0],[To record the transfer of completed product.,,],[Mar.10,,0,0],[,0,0]]
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