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Entry for Factory Labor Costs A summary of the time tickets is as follows: Job No. Amount 100 $2,600 101 2,160 104 3,950 108
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Answer #1
GENERAL JOURNAL DEBIT CREDIT
Work in Process Inventory 29,960
Factory Overhead / Manufacturing overhead 13,860
Wages payable 43,820
(to record wages payable)

Direct labor = 2600+2160+3950+4500+2750+1800+12200 = 29,960

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