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The Cavy Company accumulated 550 hours of direct labor on Job 456 and 720 hours

ID: 2513816 • Letter: T

Question

The Cavy Company accumulated 550 hours of direct labor on Job 456 and 720 hours on Job 888. The direct labor was incurred at a rate of $19 per direct labor hour for Job 456 and $25 per direct labor for Job 888.

Required:

Chart of Accounts

General Journal

Journalize the entry to record the flow of labor costs into production on December 31. Refer to the Chart of Accounts for exact wording of account titles.

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JOURNAL

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Journalize the entry to record the flow of labor costs into production. Refer to the Chart of Accounts for exact wording of account titles.

Explanation / Answer

Account Titles Ref Debit Credit Work in Process 133 $28,450.00                Wages Payable 251 $28,450.00 (550 * $19) + (720 * $25)