Materials:		Standard Qty.		Standard Cost
Oats		525 pounds		$1.25 per pound
Wheat		450 pounds		$1.15 per pound
Barley		85 pounds		$1.45 per pound
Malt		65 pounds		$2.15 per pound
Honey		25 quarts		$1.20 per quart
Water		25 gallons		$0.45 per gallon
Time:
Miller		4 1/2 hours		$22.75 per hour
Loader		1 1/2 hours		$11.50 per hour

Overhead is applied at $5.75 per pound completed. The recipe produced 1,025 pounds of cereal mix.

If required, round your answers to the nearest cent.

a. Record the journal entry to transfer raw materials to Job 111407A.

Nov. 14	Materials
	Materials

b. Record the journal entry for direct labor incurred for Job 111407A.

Nov. 14	Wages Payable
	Wages Payable

c. Record the journal entry to apply manufacturing overhead to Job 111407A.

Nov. 14	Materials
	Materials

d. Record the journal entry to transfer Job 111407A to Finished Goods on November 14.

Nov. 14