During April, Almerinda Company accumulated 21,500 hours of direct labor costs o

Question

During April, Almerinda Company accumulated 21,500 hours of direct labor costs on Job 50 and 22,400 hours on Job 51. The total direct labor was incurred at a rate of $19.00 per direct labor hour for Job 50 and $21.00 per direct labor hour for Job 51.

Journalize the entry on Apr. 30 to record the flow of labor costs into production during April. Refer to the Chart of Accounts for exact wording of account titles.

Journalize the entry on Apr. 30 to record the flow of labor costs into production during April. Refer to the Chart of Accounts for exact wording of account titles.

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JOURNAL

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Explanation / Answer

Date Account Titles and Description Debit Credit 30th April Work in process-Job 50 & 51 878,900 Salaries & Wages payable 878,900 (to record wages incurred on jobs)

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