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During the most recent month, 4,200 units were produced. The costs associated wi

ID: 2530896 • Letter: D

Question

During the most recent month, 4,200 units were produced. The costs associated with the month’s production of this product were as follows:



Prepare the journal entry to record the purchase of materials on account for the month. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)


Record the purchase of materials on account for the month.

Prepare the journal entry to record the use of materials for the month. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Record the use of materials for the month.

Prepare the journal entry to record the incurrence of direct labor cost for the month. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Record the incurrence of direct labor cost for the month

Bliny Corporation makes a product with the following standard costs for direct material and direct labor:

Explanation / Answer

(1) Transaction General Journal Debit in $ Credit in $

1 Raw materials(13800*3.85) 53130   

Materials price variance(13800*0.30) 4140

Accounts payable (13800*3.55) 48990

2. Work in process (13200*3.85) 50820

Materials quantity variance(600*3.85) 2310

Raw materials (13800*3.85) 53130

3. Work in process(1260*13.80) 17388

Labor rate variance(1225*.20) 245

Labor efficiency variance(35*13.80) 483

Wages payable(1225*14) 17150