Journalizing the Distribution ofService DepartmentCosts toProduction Departments

Menlo Materials is divided into five departments, Mixing, Blending, Finishing, Factory Office, and Building Maintenance. The first three departments are engaged in production work. Factory Office and Building Maintenance are service departments. During the month of June, the following factory overhead was incurred for the departments:

Maxing......$21,000 Factory office...9,000

Blending....18,000 Building maintenance ....6,400

Finishing....25,000

The bases for distributing service department expenses to the other departments follow:

Building maintenance- in the basis of floor space occupied be the other departments as follows: Maxing 10,000 sq ft; Blending 4,500 sq ft; Finishing 10500 sq ft; and factory office 7,000 sq ft.

Factory office -on the basis of numbers of employees as follows: Mixing 30; Blending 20; and finishing 50.

Assume that the distribution of the service departments' expenses are using the sequential distribution method. Round interim calculations to FOUR decimal places and round your answers to the nearest whole number, if required.

Required:

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1.Prepare journal entry for the distribution of the total factory overhead of $79,400 to the individual production and service departments where it originated. For a compound transaction, if an amount box does not require an entry, leave it blank or enter "0".