During may, bergan company accumulated 2,500 hours of direct labor costs on job 200 and 3,000 hours on job 305. the total direct labor was incurred at a rate of $28 per direct labor hour for job 200 and $24 per direct labor hour for job 305. journalize the entry to record the flow of labor costs into production during may.

The Journal entry is as follows:

Work In Progress A/c Dr. $142,000

     To wages payable                       $142,000

(To record the  flow of labor costs into production)

Note :

1. Total Labor Cost for Job 200 = Labor Hours × Direct labor rate

= 2,500 × $ 28

= $ 70,000

2.  Total Labor Cost for Job 305 = Labor Hours × Direct labor rate

= 3,000 × $ 24

= $ 72,000

3. Labor Cost = $ 70,000 + $ 72,000

                        = $ 142,000

step 1: create a plan

step 2: inventory facility equipment/assets

step 3: create preventive maintenance procedures

step 4: create preventive maintenance schedules

step 5: train your maintenanceteam

step 6: analyze – adjust - improve

or

step 1 – pm procedure design: doing the effective things

step 2 – pm procedure scheduling: efficient use of people and resources

step 3 – pm lubrication engineering

step 4 – pm training: back on the chain gang

step 5 – pm program management plan

step 6 – communicate, communicate, communicate

answer; the inspector may have found some violation that could cause death or some kind of serious injury;