EX 19-6 Entry for factory labor costs

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


Job No. Amount Job No. Amount
201 $ 5,120 Indirect $ 7,200
202 3,920 212 5,520
204 6,200 214 6,000
206 23,200 215 20,000

Journalize the entry to record the factory labor costs.


Answer:

Work in Process 69,960
Factory Overhead 7,200
Wages Payable 77,160