A summary of the time tickets for the current month follows: Jobno. Amount Job n

Question

A summary of the time tickets for the current month follows:

Jobno.                        Amount                      Job no.                       Amount

101                             1,620                          141                             1,780

122                             1,590                          Indirectlabor             13,400

133                             760                             143                             3,330

139                             5,210                          147                             1,080

Explanation / Answer

Amounts

Total factorylabour Cost      = $15,370 transferred towork-in-progress

Amounts

Job 101 $1,620 122 $1,590 133 $760 139 $5,210 141 $1,780 143 $3,330 147 $1,080 total $15,370 Note: Indirect labourhour is not included in Total factory labour cost. (DirectLabour)          It is included inOverheads. Factory labour cost transferred towork-in-progress and shown as expense in Income statement.

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