Viow Polides

Curent Attempt in Progtess

Purthased $17,900$ units of rew meteriels on account at a cast of $$2\mathrm{.}80$ per unit. Stendard cost wrs $$2\mathrm{.}60$ per unit.

Lsued $17,900$ units of rewmateribls for jobs that required $17,520$ standard units of row moterials.

Ineurred $15,000$ octupl hours of direet bbor at an actual rete of $$4\mathrm{.}90$ per hour. The stendard rete is $$5\mathrm{.}20$ per hour. $($Credit Factory Wres Payble$)$

Performed $15,000$ hours of direct bber on jobs when standard hours were $15,200.$

Applied overhed to jobsat the rete of $100\%$ of direct labor cost for standard hoursellowed.

Na$.$ Aceant filles and Explanation

Debit

Credit

$1$

$3$

$4.$