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.

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.

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.

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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.