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Time Tickets for Factory Employees During the Month of August

Question 132

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Time tickets for factory employees during the month of August are summarized as follows:
 Job 919$9,800 Job 92014,650 Job 92112,250 Job 92216,000 Total direct labor $52,700 Indirect labor 16,800 Total labor cost $69,500\begin{array} { l r } \text { Job } 919 & \$ 9,800 \\\text { Job } 920 & 14,650 \\\text { Job } 921 & 12,250 \\\text { Job } 922 & 16,000 \\\text { Total direct labor } & \$ 52,700 \\\text { Indirect labor } & 16,800 \\\text { Total labor cost } & \$ 69,500\end{array}
Prepare the necessary journal entries to record factory payroll.

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