Homework Answers
(a) Journal Entry :-
|
Work in Process |
$2168 |
|
|
Factory Overhead |
$278 |
|
|
Wages Payable |
$2446 |
Explanations :-
Work in Process = Job Hours * Rate per hour
Tom Couro = (18 + 9 + 9) * $20 = $720
David Clancy = (9 + 15 + 14) * $22 = $836
Jose Cano = (11 + 14 + 9) * $18 = $612
Total = $2168
Factory Overhead = Process improvement hours * Rate per hour
Tom Couro = 3 hours * $20 = $60
David Clancy = 5 hours * $22 = $110
Jose Cano = 6 hours * $18 = $108
Total = $278
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