Materials: Standard Qty. Pea sticks Peanuts green peas cashew nuts Water Honey Time: Loader 500 pounds Standard Cost $ $1.50 per pound $1.50 per pound 250 pounds 200 pounds $1.20 per pound 100 pounds $2.50 per pound 25 gallons $0.50 per gallon 20 quarts $1.25 per quarts 5.8 hour 2.5 hour $23.50 per hour Machine operator $12.80 per hour Overhead is applied at $4.80 per pound completed. The recipe produced 1,520 pounds of Bhuja mix. Required: Provide journal entries for A) Usage of materials usage of materials B) Use of labor C) Allocation of overhead D) Completion of job 220A Solution: Date Accounts Debit Credit Transfer of direct materials costs To record direct labor costs incurred To record allocation of MOH Completion of Job 220A