berta Capital company uses a job-order costing system. The following cata relate to January, th year a. Raw materials were purchased on account, $404,000 b. Raw materials were issued to production, $294,000 ($232.000 direct materials and $62,000 indirect materials) c. Direct labour cost was incurred. $124,000, indirect labour cost was incurred. $90,000 d. Depreciation was recorded on factory equipment $90,000 e. Other manufacturing overhead costs were incurred during January $180,000 (credit accounts payable) t. The company applies manufacturing overhead cost to production on the basis of $14 60 per machine-hour There were 32.000 machine-hours recorded for January 9. Production orders costing $786,000 according to their job cost sheets were completed during January and transferred to finished goods. h. Production orders that had cost $720,000 to complete according to their job cost sheets were shipped to customers during the month. These goods were sold at 25% above cost The goods were sold on account Required: 1. Prepare journal entries to record the preceding information of no entry is required for a particular transaction, select "No journal entry required" in the first account field.) View transaction t Journal entry worksheet Record raw material purchased on account. Nets before credits Transaction General Journal 7 Debid Credi

The following data summarize the operations during the year. A. Purchase of raw materials on account. $3,000    B. Raw materials used by Job 1. $550    C. Raw materials used as indirect materials. $50    D. Direct labor for Job 1. $300    E. Indirect labor incurred. $60    F. Factory utilities incurred on account. $650    G. Adjusting entry for factory depreciation. $250    H. Manufacturing overhead applied as % of direct labor. 200% I. Job 1 is transferred to finished goods.   J. Job 1 is sold. $2,900    K. Manufacturing overhead is overapplied. $80    Prepare a journal entry for each transaction. If an amount box does not require an entry, leave it blank. A.   Raw Materials Inventory Raw Materials Inventory     Accounts Payable Accounts Payable B.   Work in Process Inventory Work in Process Inventory     Raw Materials Inventory Raw Materials Inventory C.   Manufacturing Overhead Manufacturing Overhead     Raw Materials Inventory…

Barnes Company uses a job order cost system. The following data summarize the operations related to production for October: October 1 Materials purchased on account, $663,320. Materials requisitioned, $618,780, of which $71,310 was for general factory use. Factory labor used, $640,350, of which $88,200 was indirect. Other costs incurred on account for factory overhead, $140,430; selling expenses, $245,050; and administrative expenses, $145,440. 2 31 31 31 31 31 31 31 Prepaid expenses expired for factory overhead were $30,100; for selling expenses, $27,880; and for administrative expenses, $18,590. Depreciation of office building was $86,490; of office equipment, $45,350; and of factory equipment, $30,880. Factory overhead costs applied to jobs, $365,760. Jobs completed, $1,017,410. Cost of goods sold, $911,220.

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