Tamarisks Van Service customizes light trucks according to customers orders. This month the company worked on five jobs, numbered 207 through 211. Materials requisitions for the month were as follows:

Ticket			Carpet			Paint			Electronics			Other			Total
207			$	40		$	325		$	635					$	1,000
208				75			185			410						670
209				190			425			200						815
210				30			140			840						1,010
211				60						55						115
Indirect												$	750			750
	Total costs														$	4,360

An analysis of the payroll records revealed the following distribution for labour costs:

Job			207			208			209			210			211			Other			Total
Direct labour			$	1,300		$	1,200		$	700		$	1,600		$	400					$	5,200
Indirect labour																		$	2,200			2,200
	Total costs																				$	7,400

Other overhead costs (consisting of rent, amortization, taxes, insurance, utilities, etc.) amounted to $3,600. At the beginning of the period, management anticipated that overhead costs would be $6,400 and total direct labour would amount to $5,000. Overhead is allocated on the basis of direct labour dollars.

Jobs 207 through 210 were finished during the month; Job 211 is still in process. Jobs 207 through 209 were picked up and paid for by customers. Job 210 is still on the lot, waiting to be picked up.

List of Accounts

Prepare the journal entries to reflect the incurrence of materials, labour, and overhead costs; the allocation of overhead; and the transfer of units to finished goods and cost of goods sold. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry Required" for the account titles and enter 0 for the amounts.)

Close overapplied or underapplied overhead to cost of goods sold. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry Required" for the account titles and enter 0 for the amounts.)

Cost of Goods Sold Cost of Services Finished Goods Inventory Miscellaneous Accounts No Entry Required Overhead Cost Control Raw Materials Inventory Service Overhead Wages Payable Work-in-Process Inventory Account Titles and Explanation Debit Credit (To record direct materials) (To record direct labour) (To record allocated overhead) (To record other overhead costs) (To record cost of goods manufactured) (To record cost of goods sold) Account Titles and Explanation Debit Credit