Homework Answers
| a) Journal entry | |||
| Particulars | Debit | Credit | |
| work in process | 25200 | ||
| factory overhead | 4000 | ||
| wages payable | 29200 | ||
| (to record labor cost incurred) | |||
| b) | Particulars | Debit | Credit |
| work in process | 11340 | ||
| factory overhead | 11340 | ||
| (to record factory overhead to production) | |||
| WORKING | |||
| Work in process | |||
| Job 201 | 6240 | ||
| job 202 | 7000 | ||
| job 203 | 5210 | ||
| job 204 | 6750 | ||
| 25200 | |||
| factory overhead applied = direct labor hr*predetermined rate | |||
| factory overhead applied = 25200/40*18 = 11340 | |||
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