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Oak Creek Furniture Factory (OCFF), a custom furniture manufacturer, uses job or

ID: 2607708 • Letter: O

Question

Oak Creek Furniture Factory (OCFF), a custom furniture manufacturer, uses job order costing to track the cost of each customer order. On March 1, OCFF had two jobs in process with the following costs:        

Source documents revealed the following during March:         

The company applies overhead to products at a rate of 55 percent of direct labor cost.

Required:
Prepare journal entries to record the materials requisitions, labor costs, and applied overhead

Record the issuance of raw materials to production.

Record Oak Creek Furniture Factory’s payroll costs. Assume the direct labor is owed but not paid.

Record the application of manufacturing overhead to production.

Work
in Process Balance on 3/1 Job 33 $ 6,000 Job 34 3,900 $ 9,900

Explanation / Answer

Raw material inventory 9100 Accounts payable 9100 [ Material requisitioned] Labor costs 13300 Wages payable 13300 [labor time tickets] Work in progress 6105 Factory overhead 6105 [Overhead applied at 55% of direct labor costs] Raw material inventory 9100 Work in progress 8400 Factory overhead 700 [Raw material issued to production] Work in progress 11100 Factory overhead 2200 Labor costs 13300 [Labor costs assigned]