Entries for Direct Labor and Factory Overhead
Schumacher Industries Inc. manufactures recreational vehicles.Schumacher Industries uses a job order cost system. The timetickets from June jobs are summarized as follows:
| Job 11-101 | $2,240 |
| Job 11-102 | 1,520 |
| Job 11-103 | 1,200 |
| Job 11-104 | 1,830 |
| Job 11-105 | 1,200 |
| Factory supervision | 1,040 |
Factory overhead is applied to jobs on the basis of apredetermined overhead rate of $30 per direct labor hour. Thedirect labor rate is $17 per hour.
a. Journalize the entry to record the factorylabor costs. If an amount box does not require an entry, leave itblank.
| Work in Process | | |
| Factory Overhead | | |
| Wages Payable | | |
b. Journalize the entry to apply factoryoverhead to production for June. If an amount box does not requirean entry, leave it blank.
| Work in Process | |
| Factory Overhead | Â Â |
