Accounting 26th Edition by Carl Warren ,Jim Reeve ,Jonathan Duchac

تمرين 28

Entries for direct labor and factory overhead
Dash Industries Inc. manufactures recreational vehicles. Dash uses a job order cost system. The time tickets from April jobs are summarized as follows:

Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $25 per direct labor hour. The direct labor rate is $50 per hour.
a. Journalize the entry to record the factory labor costs.
b. Journalize the entry to apply factory overhead to production for April.