Homework Answers
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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