3.

Record the application of factory overhead to Job 821

Work-in-hauaxhuiasdusah

4.
Work-in-process inventory Job 821
(1)
(2)
(3)
Bal.

925
117
25
$ 1,067

Entry :
Finished goods inventory
1,067
Work-in-process inventory
1,067
Entry :
Account Receivable Sonar Sound Supply (1,067 x $15)
haxbjaBXj 1,067
Finished goods inventory
Sales
Entry :
Selling and admistrative expepenses (2% x 16,005)
Cash

16,005
1,067
16,005
320.1
320.1

Job order cost sheet for job 821

Direct Materials
Date
11/4

Requisting
Number
492

Total

Selling Price
Factory cost :
Direct material
Direct labor
Factory overhead
Gross Profit

Direct Labor
Amoun
t
$ 925

$ 925

Date
13/4
14/4
15/4
axx
17/4
18/4
Total

$ 16,005
925
117
25
1,067

Amount
$ 19,5
19,5
19,5
19,5
19,5
19,5
$ 117

Factory overhead
(applied)
Date
18/4

Total

Amount
$ 25

$ 25

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746.9