Direct labor cost incurred on Job 200 = Direct labor hours x Direct labor rate
= 19,000 x 20
= $380,000
Direct labor cost incurred on Job 350 = Direct labor hours x Direct labor rate
= 22,000 x 21
= $462,000
Total direct labor cost = Direct labor cost incurred on Job 200 + Direct labor cost incurred on Job 350
= 380,000 + 462,000
= $842,000
Journal
Date |
Account Title and Explanation |
Debit |
Credit |
May 30 | Work in process inventory | 842,000 | |
Factory labor | 842,000 |
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