TB MC Qu. 02-141 (Static) Juarez Builders incurred... Juarez Bullders incurred $285,000 of labor costs for construction jobs completed during the month of August, of which $212,000 was direct and $73,000 was indirect supervisory costs. The correct journal entry to record the direct labor for the month is: Multiple Choice Debit Payroll Expense $212,000; credit Cash $212,000 Debit Factory Wages Payable $285,000 : credit Work in Process Inventory $212000 Debit Work in Process Inventory $212000, credit Cash $285,000 Debit Work in Process Inventory $285,000, credit Factory Wages Payable $285,000. Debit Work in Process Inventory $212000 : credit Factory Wages Payable $212.000. Kayak Company uses a job order costing system and allocates its overhead on the basis of direct labor costs. Kayak Company's production costs for the year were: direct labor, $30,000; direct materlals, $50,000; and factory overhead applied $6,000. The predetermined overhead rate was: Muliple Cholce 5.0% 120% 20.0% 500.0% 16.7% job order costing system would best fit the needs of a company that makes: Multiple Choice Basketballs. Calculators. Cement. Custom machinery. Pencils and erasers. TB MC Qu. 02-110 (Static) An example of direct labor cost is An example of direct labor cost Is: Multiple Choice Supervisor salary Maintenance worker wages Janitor wages Product assembler wages Accountant salary