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During the current month, a company that uses job order costing incurred a monthly factory payroll of $239,500. Of this amoun

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Journal entry
Date Account Titles and Explanations Debit   Credit  
1    Goods in process Inventory $    1,94,500
      To,Factory Overhead ($239,500 - $45,000) $    1,94,500
(To record the cost of direct use)
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