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During August, Jernigan Company accumulated 860 hours of direct labor costs on Job 40 and 660 hours on Job 42. The total dire
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No Account Titles and Explanation Debit Credit
1 Work in process (860 * 13) + (660 * 9) $   17,120
Wages Payable $   17,120
(To record the flow of labor cost to production)
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