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The Assembly Department produced 2,000 units of product during June. Each unit r

ID: 2378838 • Letter: T

Question

The Assembly Department produced 2,000 units of product during June. Each unit
required 1.5 standard direct labor hours. There were 3,200 actual hours used in the
Assembly Department during June at an actual rate of $14.00 per hour. The standard
direct labor rate is $15 per hour. Assuming direct labor for a month is paid on the fifth day of the following month, journalize the direct labor in the Assembly Department on June 30.

JOURNAL
Date Description Debit Credit

June 30 Work in Process

Direct Labor Time Variance
Direct Labor Rate Variance
Wages Payable

Explanation / Answer

Work in Progress - Debit $45,000