$($To record direct labour$)$

$($To record allocated overhead$)$

$1$

$($To record other overhead costs$)$

$($To record cost of goods manufactured$)$Indigo$\text{'}$s 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:

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

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$.$