Question

During April, Almerinda Company incurred factory overhead costs as follows: indirect materials, $42,800; indirect labor, $99,200; utilities cost, $18,200; and factory depreciation, $49,000.

Journalize the entry on Apr. 30 to record the factory overhead incurred during April. Refer to the Chart of Accounts for exact wording of account titles.

CHART OF ACCOUNTSAlmerinda CompanyGeneral Ledger

	ASSETS
110	Cash
121	Accounts Receivable
125	Notes Receivable
126	Interest Receivable
131	Materials
132	Work in Process
133	Factory Overhead
134	Finished Goods
141	Supplies
142	Prepaid Insurance
143	Prepaid Expenses
181	Land
191	Factory
192	Accumulated Depreciation-Factory

	LIABILITIES
210	Accounts Payable
221	Utilities Payable
231	Notes Payable
236	Interest Payable
241	Lease Payable
251	Wages Payable
252	Consultant Fees Payable

	EQUITY
311	Common Stock
340	Retained Earnings
351	Dividends
390	Income Summary

	REVENUE
410	Sales
610	Interest Revenue

	EXPENSES
510	Cost of Goods Sold
520	Wages Expense
531	Selling Expenses
532	Insurance Expense
533	Utilities Expense
534	Office Supplies Expense
540	Administrative Expenses
560	Depreciation Expense-Factory
590	Miscellaneous Expense
710	Interest Expense

Journalize the entry on Apr. 30 to record the factory overhead incurred during April. Refer to the Chart of Accounts for exact wording of account titles.

PAGE 10

JOURNAL

	DATE	DESCRIPTION	POST. REF.	DEBIT	CREDIT
1
2
3
4
5

Answer 1

Journalize the entry on Apr. 30 to record the factory overhead incurred during April. Refer to the Chart of Accounts for exact wording of account titles.

PAGE 10

JOURNAL

	DATE	DESCRIPTION	POST. REF.	DEBIT	CREDIT
1		Manufacturing overhead		209200
2		Raw material			42800
3		Wages payable			99200
4		Utilities payable			18200
5		Accumulated depreciation			49000