Question

Direct Labor Costs puring May, Salinger Company accumulated 510 hours of direct labor costs on Job 200 and 640 hours on Job 3
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Answer #1

Journalizing the entry to record the flow of labor costs into production during May:

. Debit Credit
Wages payable Dr. $18530
To Work in process $18530

Flow of labor costs into production:

For job 200: 510 hrs × $15 = $7650

For job 305: 640 hrs × $17 = $10880

Therefore,

Total direct labor cost during may

= $7650 + $10880

= $18530

______×_______

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