The accounting department has identified six documents that must be processed in order

to update the trial balance. The following six entries must be posted to the trial balance:

Missing Entries in Trial Balance

$1$ Materials requisition $10$ $$11,220$ direct materials to Job X

$2$ Materials requisition $11$ $$20,460$ direct materials to Job Y

$3$ Materials requisition $12$ $$6,160$ indirect materials

$4$ Labor time ticket $6052$ $$39,600$ direct labor to Job X

$5$ Labor time ticket $6053$ $$26,180$ direct labor to Job Y

$6$ Labor time ticket $6054$ $$9,020$ indirect labor

Prepare journal entries using the data from the table above to assign costs.

Journal Entries

A$.$ Direct materials costs to goods in process inventory:

Dec. $31$ Goods in Process Inventory $$31,680$

Raw Materials Inventory $31,680$

B$.$ Direct labor costs to goods in process inventory:

Dec. $31$ Goods in Process Inventory $$65,780$

Factory Payroll $65,780$

C$.$ Overhead costs to goods in process inventory:

Dec. $31$ Goods in Process Inventory

Factory Overhead

To allocate overhead costs to Jobs X and Y at $200\%$

of direct labor cost assigned.

D$.$ Indirect materials costs to the facility overhead account:

Dec. $31$ Factory Overhead $6,160$

Raw Materials Inventory $6,160$

E$.$ Indirect labor costs to the facility overhead account:

Dec. $31$ Factory Overhead $9,020$

Factory Payroll $9,020$