Ans.
General Journal. Debit. Credit
Work in process. $21,000
Wages payable. $21,000
(To record direct labor cost flow into production)
*Working notes:
*Calculation of total direct labor cost:
Direct labor cost = Total direct labor hours * Wages rate per hour
Job 40 (500*$18). = $9,000
Job 42 (600*$20). = $12,000
Direct labor cost. $21,000
Direct Labor Costs During August, Salinger Company accumulated 500 hours of direct labor costs on Job...
During August, Jernigan Company accumulated 860 hours of direct labor costs on Job 40 and 660 hours on Job 42. The total direct labor was incurred at a rate of $13 per direct labor hour for Job 40 and $9 per direct labor hour for Job 42. Journalize the entry to record the flow of labor costs into production during August.
Direct Labor Costs puring May, Salinger Company accumulated 510 hours of direct labor costs on Job 200 and 640 hours on Job 305. The total direct labor was incurred at a rate of $15 per direct labor hour for Job 200 and $17 per direct labor hour for Job 305. Journalize the entry to record the flow of labor costs into production during May. If an amount box does not require an entry, leave it blank.
Direct Labor Costs During May, Hatch Company accumulated 640 hours of direct labor costs on Job 200 and 710 hours on Job 305. The total direct labor was incurred at a rate of $11 per direct labor hour for Job 200 and $16 per direct labor hour for Job 305. Journalize the entry to record the flow of labor costs into production during May. If an amount box does not require an entry, leave it blank.
During April, Keenan Company accumulated 520 hours of direct labor costs on Job 50 and 580 hours on Job 51. The total direct labor was incurred at a rate of $13 per direct labor hour for Job 50 and $17 per direct labor hour for Job 51. Journalize the entry to record the flow of labor costs into production during April.
Cavy Company accumulated 600 hours of direct labor on Job 345 and 800 hours on Job 999. The direct labor was incurred at a rate of $17 per direct labor hour for Job 345 and $24 per direct labor for Job 999. Journalize the entry to record the flow of labor costs into production. If an amount box does not require an entry, leave it blank.
The Cavy Company accumulated 590 hours of direct labor on Job 345 and 880 hours on Job 999. The direct labor was incurred at a rate of $18 per direct labor hour for Job 345 and $26 per direct labor for Job 999. Journalize the entry to record the flow of labor costs into production.
BE 16-2 Direct labor costs Obj. 2 During May, Bergan Company accumulated 2.500 hours of direct labor costs on Job 200 and 3,000 hours on Job 305. The total direct labor was incurred at a rate of $28 per direct labor hour for Job 200 and $24 per direct labor hour for Job 305. Journalize the entry to record the flow of labor costs into production during May BE 16-3 Factory overhead costs Obj. 2 During May, Bergan Company incurred...
Job Costs At the end of August, Ellis Company had completed Jobs 40 and 42. Job 40 is for 200 units, and Job 42 is for 2,000 units. The following data relate to these two jobs: On August 4, raw materials were requisitioned for production as follows: 500 units for Job 40 at $20 per unit and 1,200 units for Job 42 at $16 per unit. During August, Ellis Company accumulated 600 hours of direct labor costs on Job 40...
Job Costs At the end of August, Ellis Company had completed Jobs 40 and 42. Job 40 is for 500 units, and Job 42 is for 200 units. The following data relate to these two jobs: On August 4, raw materials were requisitioned for production as follows: 200 units for Job 40 at $24 per unit and 1.300 units for Job 42 at $10 per unit. During August, Ellis Company accumulated 500 hours of direct labor costs on Job 40...
Job Costs At the end of August, Ellis Company had completed Jobs 40 and 42. Job 40 is for 500 units, and Job 42 is for 200 units. The following data relate to these two jobs: On August 4, raw materials were requisitioned for production as follows: 200 units for Job 40 at $24 per unit and 1.300 units for Job 42 at $10 per unit. During August, Ellis Company accumulated 500 hours of direct labor costs on Job 40...