A summary of the time tickets for the current month follows: Job No. Amount
100 $1,640
101 1,360
104 2,490
108 2,870
Indirect 8,740
111 1,750
115 1,150
117 7,780

Journalize the entry to record the factory labor costs.

Journal Entries:

a)

General Journal

Description       Debit        Credit

Direct labor:

Job 100            $1,640

Job 101               1,360

Job 104             2,490

Job 108             2,870  

Job 111               1,750

Job 115              1,150

Job 117             7,780

Factory overhead:

Indirect labor  8,740

Factory labor costs              $27,780

To record the labor costs to jobs and indirect labor

Explanation:

Factory labor costs consist of direct labor costs which are attributed to the specific jobs and the indirect labor costs which cannot be traced to any particular job.  These are treated as factory overhead costs.

The journal entries recording the labor costs for each job, debit the indicated job title while crediting the factory labor costs.

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