Entries for Factory Costs and Jobs Completed

Entrepreneurial Publishing Inc. began printing operations on January 1. Jobs 301 and 302 were completed during the month, and all costs applicable to them were recorded on the related cost sheets. Jobs 303 and 304 are still in process at the end of the month, and all applicable costs except factory overhead have been recorded on the related cost sheets. In addition to the materials and labor charged directly to the jobs, $2,740 of indirect materials and $33,140 of indirect labor were used during the month. The cost sheets for the four jobs entering production during the month are as follows, in summary form:
Job 301 Job 302
Direct materials $28,340 Direct materials $13,250
Direct labor 10,900 Direct labor 5,600
Factory overhead 5,995 Factory overhead 3,080
Total $45,235 Total $21,930

Job 303 Job 304
Direct materials $40,370 Direct materials $8,160
Direct labor 12,000 Direct labor 1,600
Factory overhead — Factory overhead —

Journalize the summary entry to record each of the following operations for January (one entry for each operation):
Question Content Area

a. Direct and indirect materials used. If an amount box does not require an entry, leave it blank.


Work in Process

Work in Process


Factory Overhead

Factory Overhead


Materials

Materials
Feedback Area
Feedback

a. Record direct materials costs in the work in process account, and indirect materials costs in the factory overhead account.
Question Content Area

b. Direct and indirect labor used. If an amount box does not require an entry, leave it blank.


Work in Process

Work in Process


Factory Overhead

Factory Overhead


Wages Payable

Wages Payable
Feedback Area
Feedback

b. Record direct labor costs in the work in process account, and indirect labor costs in the factory overhead account.
Question Content Area

c. Determine the factory overhead applied to Jobs 303 and 304 (a single overhead rate is used based on direct labor cost).
Job 303 $
fill in the blank 632c6b093053fda_1
Job 304 $
fill in the blank 632c6b093053fda_2
Feedback Area
Feedback
Incorrect
Question Content Area

d. Factory overhead applied to all four jobs (a single overhead rate is used based on direct labor cost). If an amount box does not require an entry, leave it blank.


Work in Process

Work in Process


Factory Overhead

Factory Overhead
Feedback Area
Feedback

d. Apply factory overhead based on direct labor costs.
Question Content Area

e. Completion of Jobs 301 and 302. If an amount box does not require an entry, leave it blank.


Finished Goods

Finished Goods


Work in Process

Work in Process
Feedback Area
Feedback
Question Content Area

f. Determine the balance of the work in process account on January 31.

Answers

Answer 1

The entry to record the operations for January is: Debit Work in Process $90,120; Debit Factory Overhead $2,740; Credit  Materials $87,380.

Journal entries

a. Debit Work in Process $90,120

($28,340+$13,250+$40,370+$8,160)

Debit Factory Overhead $2,740

Credit  Materials $87,380

($90,120-$2,740)

b. Debit Work in Process $30,100

($10,900+$5,600+$12,000+$1,600)

Debit Factory Overhead $33,140

Credit  Wages Payable  $63,240

($30,100+$33,140)

c. Debit nWork in Process $16,555

(30,100×55%)

Credit Factory Overhead $16,555

Predetermined overhead rate:

Job 301: $5995/$10,900 =55%

Job 302: $3080/$5600=55%

Direct Labour Cost=(10,900 +5600+12000+1600)

Direct Labour Cost=$30,100

d. Debit Finished Goods $67,165

($45,235+$21,930)

Credit Work in Process $67,165

Inconclusion the entry to record the operations for January is: Debit Work in Process $90,120; Debit Factory Overhead $2,740; Credit    Materials $87,380.

Learn more about journal entry here:https://brainly.com/question/14865800


Related Questions

What would be the price of a perpetuity bond that has a $100 interest payment and a 4% yield?

Answers

Answer:

$2,500.

Explanation:

How can companies increase return on common stockholders’ equity without increasing revenue?

A) By purchasing more inventory
B) By increasing preferred dividends
C) By issuing more common stock
D) By reducing expenses

Answers

D) By reducing expenses you increase margins which means there is more money available for stockholders

Farmers company purchased equipment on January 1 year one for $96,000 The equipment is estimated to have a five-year life and a salvage value of 13,000 the company use straight line depreciation method at the beginning of year for farmer revise the expected life to eight years the annual amount of depreciation expense for each of the remaining years would be

Answers

Answer:

$6,240

Explanation:

annual amount of depreciation expense for each of the remaining years would be $6,240.

Please let me know if you found this answer helpful or it can be improved in any way!

Have an awesome day!

a. Suppose the marginal propensity to consume (MPC) for a nation is 0.67. What is the tax multiplier for this nation

Answers

Assuming the marginal propensity to consume (MPC) for a nation is 0.67. The tax multiplier for this nation is: 2.03.

Tax multiplier

Using this formula

Tax multiplier=-MPC/1-MPC

Where:

Marginal propensity to consume (MPC)=0.67

Let plug in the formula

Tax multiplier=0.67/1-0.67

Tax multiplier=0.67/0.33

Tax muitiplier=2.03

Inconclusion the tax multiplier for this nation is: 2.03.

Learn more about  tax multiplier here:https://brainly.com/question/16965373

Which of the following is not a barrier to entry in a monopolized market

Answers

The answer choice which is not a barrier to entry in a monopolized market is; Choice A; A single large firm.

What is a monopolized market?

A monopolized market is a theoretical scenario that Characterises a market where only one company may offer products and services to the public. A monopolistic market is the direct opposite of a perfectly competitive market, in which an infinite number of firms operate.

On this note, the choice which is not a barrier to entry in such market is; A large single firm.

Read more on monopolized market;

https://brainly.com/question/25717627

Growland is a country that trades only with Canada. Last year, the value of exports from Growland to Canada was $200 million. Growland also
imported $600 million worth of goods from Canada. Based on this information, which of these statements is true?


Answers

Answer:

growling imports 400million good in trade than Canada

Personal and business finances should be kept separate.
True
False

Answers

Answer:

(True) It is accurate that personal and business finances should be kept separate.

Explanation:

Though there are various advantages to keeping your personal and company finances separate, tax and personal security issues are two of the most essential. Keeping track of company spending for tax purposes is significantly easier when you have a separate business account and separating your business and personal funds might be a burden, but it can also assist safeguard your assets in the event of legal action.

Monique owns a building that she leases to an individual who operates a grocery store. Rent income is $10,000, and rental expenses are $6,000. On what Form 1040 schedule or schedules are the income and expenses reported

Answers

If the building is lease to a person who owns a grocery store. The Form 1040 schedule that the income and expenses are reported is: Schedule E.

What is Schedule E?

Schedule E can be defined as the type of form that is used to record or report income and expenses that has to do with rental.

Based on the informatioin given both the rent income and rent expenses will be reported under schedule E.

Inconclusion the income and expenses are reported in Schedule E.

Learn more about Schedule E here:https://brainly.com/question/4120733

In case of futures, the counterparty guarantee provided by the exchange.(True/False)

Answers

(True)

Hace a nice day and i hope it helps!!

Annual Dividends

Question 4 Attached

Answers

Answer:

no it's was not because we don't add

Using the Base Case, calculate the annual sales growth for 2020E using a weighted-moving average of the past three years' growth rates, with the most recent year given a weight of 3, the next given a weight of 2 and the oldest given a weight of 1. What is the growth rate

Answers

The growth rate in investment is the compounded annualized growth of the revenue for a company, dividends, etc.

What is growth rate?

Your information is incomplete as the figures or data aren't given. Therefore, an overview will be given. It should be noted that a growth rate simply means the percentage change of a variable within a period of time.

The growth rate in investment is the compounded annualized growth of the revenue for a company, dividends, retail sales, GDP etc.

To calculated the growth rate, subtract past value from current value and divide that number by the past value.

Learn more about growth rate on:

https://brainly.com/question/5045097

Answer:

Explanation:

7.6%

The Crash Davis Driving School has an ROE of 14.5 percent and a payout ratio of 44 percent. What is its sustainable growth rate? (Do not round intermediate calculations and enter your answer as a percent rounded to 2 decimal places, e.g., 32.16.)

Answers

Assuming the Crash Davis Driving School has an ROE of 14.5 percent and a payout ratio of 44 percent. Its sustainable growth rate is:8.84%.

Sustainable growth rate

First step

b=1-payout ratio

b = 1 - .44

b = .56

Second step

Sustainable growth rate = [(ROE)(b)] / [1 - (ROE)(b)]

Sustainable growth rate = [.145(.56)] / [1 - .145(.56)]

Sustainable growth rate=0.0812/(1-0.0812)

Sustainable growth rate=0.0812/0.9188

Sustainable growth rate=0.0884×100

Sustainable growth rate=8.84%

Inconclusion  Its sustainable growth rate is:8.84%.

Learn more about sustainable growth rate here:https://brainly.com/question/14831450

NEED HELP ASAP PLEASEEE!

1 Question Attached

Answers

Answer:

$2,250

Explanation:

If you owned 3,000 shares and they had an annual dividend of $0.75 per share, you would have received $2,250 because 3,000*.75=2,250.

In a market economy, which of the following is NOT an accepted role of government?

A
protecting consumers

B
enforcing property rights

C
controlling production and consumption

D
providing for national defense

Answers

Answer:

providing for national defense

Explanation:

yes

_____ requires that employees actually learn the content of the training program and that the necessary conditions are in place for employees to apply what they learned.

Answers

The requirement that employees actually learn what they are trained on and can apply that training is known as Transfer of training.

What is transfer of training?

This is a factor in human resource management that calls for employees to be able to transfer what they learnt in training, to their actual jobs.

For this to happen, the employees need to actually learn the content of training programs as well as operate in conditions that are necessary for them to apply what they learned.

Find out more on training at https://brainly.com/question/26821802.

Inventoriable costs are Group of answer choices only purchased goods for resale. a category of costs used only for manufacturing companies. recorded as expenses when incurred and later reclassified as assets. recorded as assets when incurred.

Answers

Inventoriable costs are often recorded as assets immediately they are incurred.

What is Inventoriable costs?

Inventoriable costs can be defined as those cost that has to do with the production of goods.

Inventoriable costs is an asset on the balance sheet based on the fact that the goods or product are often set ready in order to be sold at a specific period of time .

Examples of  Inventoriable costs are:

Direct laborDirect materials

Inconclusion Inventoriable costs are often recorded as assets immediately they are incurred.

Learn more about Inventoriable costs here:https://brainly.com/question/24868116

If a firm had sales of $60,000 during a period and sales returns and allowances of $9,000, its net sales were:

Answers

Answer:

51,000

Explanation:

Carolina is the vice president of the environmental club at her high school. She is in charge of e-mailing members about upcoming events, answering questions from new members about enrollment, and explaining club guidelines to club members. As a part of her position, Carolina employs a lot of _______________ communication.

Answers

Answer:

Downward communication

Explanation:

She is a higher up in the club, and conveys information to the rest of the club members, who don't have as much of an important position. Her job is to move information given to her to the rest of the members.

The constraint on deposit creation related to the willingness of consumers, businesses, and governments to borrow the money that banks make available is related to ______.

Answers

The willingness of consumers and governments to borrow money that banks make available is related to financial inclusion.

What is Financial inclusion?

Financial inclusion is the access an individual has to financial products such as loan and other credits facilities.

They also have access to services that meet their

financial needs.

Therefore, the constraint on deposit creation related to the willingness of consumers, businesses, and governments to borrow the money that banks make available is related to financial inclusion.

Learn more on financial inclusion here,

https://brainly.com/question/23009254

A manager is trying to determine if an employee can be trusted to work independently and if the employee will show up for scheduled shifts on a regular basis. Which trait from the Big Five Personality Dimensions is the manager examining

Answers

The trait from the Big Five Personality Dimensions where the manager is examining if an employee can be trusted to work independently is Conscientious.

What are Conscientious people?

Conscientious people are people that others rely on. They have to be able to handle what is put on their plate, and they have to be trustworthy. Conscientiousness is an essential trait for any managerial position.

Characteristics of conscientious traits are :

Dependable,OrganizedReliableAmbitious,HardworkingPersevering

Learn more about  Conscientious people here : https://brainly.com/question/5619538

When bonds are issued at their face amount, the journal entry will include a __________ to __________.

a. credit; Premium on Bonds Payable
b. debit; Discount on Bonds Payable
c. credit; Cash
d. credit; Bonds Payable

Answers

D. Credit; bonds payable

Ted is very worried about his friend Jamie. Jamie has been
going out every night, drinking, getting high and not coming
to class. He keeps missing Business Law, which everyone
knows is the most important class. Ted tells Jamie that if
he stops drinking every night and doing drugs, Ted will take
him on a cruise to Mexico at the end of the semester. Jamie
agrees and he stops partying. His grades improve, even in
Business Law, and he finishes the semester. Jamie is super
excited about the trip and askes Ted when they are leaving
for the cruise. Ted tells Jamie that there is no trip, it was
just an incentive to get him to stop partying. Ted
congratulates himself on his good work!
Discuss this situation using LEGAL CONCEPTS we learned
in class.

Answers

The best explanation of the given scenario using law terms is that Ted got Jamie to become more productive under false pretexts.

What is False Pretext?

This refers to the use of false representation in order to get someone to do something or give out somethinng.

Hence, in this case, Ted made use of false pretext of a trip to motivate his friend Ted to take his studies and this works for him, but at the end of the semester, he finds out that there is no trip.

Read more about false pretexts here:
https://brainly.com/question/1373250

What kind of bonds are issued by businesses as a source of long-term funding?

Answers

Corporate bonds are issued by companies.

general obligation bondsrevenue bondsconduit bonds

Explanation

Corporate bonds are debt securities issued by private and public corporations.

What does it mean to become a master adaptive learner and why is this
important?

Answers

Answer:

Hi

Explanation:

A master adaptive learner is someone that uses an approach to self-regulated learning that leads to development. This is important because this can give you a growth mindset and motivation.

Causes that may lead have led to the business closure

Answers

Answer:

Common Reasons Why Businesses Fail

Starting With Too Much Debt.

No Business Plan.

Mismanaged Cash Flow.

Ineffective Leadership.

Failure to Adapt.

Explanation:

Hope this helps

Answer:

hope this helps pls give brainliest

How can you distinguish between the main features of risk management in Islamic finance from the conventional practice of risk management?

Answers

The main difference between risk management in Islamic finance and the conventional practice of risk management is that the former is based on Sharia laws while the latter is based on checking credit history.

What is Risk Management?

This refers to the identification and control of threats to the long-term goals of a company.

Hence, we can note that in Islamic finance, there is a strict following of the provisions of finance in Islam which are the Sharia laws and they try not to engage in usury but the conventional practice of risk management makes use of modern methods like credit history and financial risk.

Read more about risk management here:
https://brainly.com/question/4678268

Question 5 of 10
What is division of labor?
O A. Another name for specialization, this is when an individual
focuses on one specific skill in the field.
B. This is when an organization is able to produce goods at a lower
cost and sell for a lower cost to make a profit.
C. This is when an individual focuses on many different skills and
aspects of a business.
D. This is when an organization can produce goods more cost
effectively when it produces higher volumes of that good.

D

Answers

Answer:

A.

Explanation:

Another name for specialization, this is when an individual focuses

on one specific skill in the field.

Answer:

A

Explanation:

Because another name for specialization makes more sense

As more and more firms around the world tighten their corporate governance mechanisms by setting up boards of directors made up of insiders, outsiders, and related outsiders, what will be the most likely effect on these firms' ethical standards and behavior

Answers

The most likely effect is that it will most likely deter unethical behavior among top-level managers.

What is Ethics?

This refers to the moral principles that guide an individual's behavior and conduct of activity.

Hence, we can see that based on the creation of a board of directions that tightens up corporate governance mechanisms, there would be stronger boundaries that will deter unethical behavior among top-level managers.

Read more about ethics here:

https://brainly.com/question/24606527

Required information Skip to question [The following information applies to the questions displayed below.] Suresh Company reports the following segment (department) income results for the year. Department M Department N Department O Department P Department T Total Sales $ 74,000 $ 40,000 $ 67,000 $ 50,000 $ 35,000 $ 266,000 Expenses Avoidable 13,300 40,600 23,000 17,500 44,100 138,500 Unavoidable 54,600 16,800 4,900 39,100 14,700 130,100 Total expenses 67,900 57,400 27,900 56,600 58,800 268,600 Income (loss) $ 6,100 $ (17,400) $ 39,100 $ (6,600) $ (23,800) $ (2,600) b. Compute the total increase in income if the departments with sales less than avoidable costs, as identified in part a, are eliminated.

Answers

a) The segmented income statements for Suresh Company are as follows:

                       Dept M     Dept N      Dept O       Dept P       Dept T    Total

Total Sales   $ 74,000 $ 40,000   $ 67,000  $ 50,000   $ 35,000 $266,000

Avoidable

 Expenses       13,300    40,600       23,000      17,500       44,100  138,500

Contribution $60,700      ($600)    $44,000   $32,500     ($9,100) $127,500

Unavoidable  54,600     16,800         4,900       39,100      14,700   130,100

Income (loss)  $6,100 $ (17,400)   $ 39,100    $ (6,600) $(23,800) $(2,600)

b) The computation of the total increase in income, if the departments with sales less than avoidable costs identified in part a are eliminated, is $9,700 ($7,100 + $2,600).

What is a segmented income statement?

A segmented income statement is an income statement that breaks down the revenues and expenses by business units, such as product line, location, department, salesperson, or territory.

Preparing segmented income statements helps management to:

Identify underperforming segmentsDevelop strategies for boosting profits.

Data and Calculations:

Segmented Income Statements before the elimination of Departments with sales less than avoidable costs:

                       Dept M     Dept N      Dept O       Dept P       Dept T    Total

Total Sales   $ 74,000 $ 40,000   $ 67,000  $ 50,000   $ 35,000 $266,000

Avoidable

 Expenses       13,300    40,600       23,000      17,500       44,100  138,500

Contribution $60,700      ($600)    $44,000   $32,500     ($9,100) $127,500

Unavoidable  54,600     16,800         4,900       39,100      14,700   130,100

Income (loss)  $6,100 $ (17,400)   $ 39,100    $ (6,600) $(23,800) $(2,600)

Segmented Income Statements after the elimination of Departments with sales less than avoidable costs:

                                        Dept M        Dept O        Dept P          Total

Total Sales                    $ 74,000    $ 67,000    $ 50,000    $191,000

Avoidable Expenses        13,300       23,000         17,500       53,800

Contribution Margin     $60,700     $44,000     $32,500    $137,200

Unavoidable Expenses  54,600         4,900         39,100      130,100

Income (loss)                   $6,100     $ 39,100     $ (6,600)       $7,100

Increase in income = $9,700 ($7,100 - ($2,600)

Learn more about segmented income statements at https://brainly.com/question/26800575

The role of central bank lending to banks in financial distress is called?

Answers

When the central bank lends to banks in financial distress, this role is known as being the lender of last resort.

What does the Central bank do?

The central bank has several duties in the financial system and being the lender of last resort is one of them.

This role calls for them to bail out banks that are going through financial distress by loaning them money. Because they only step in to bail out when things are really bad, they are called the last resort lender.

Find out more on the roles of the central bank at https://brainly.com/question/3906721.

Other Questions
Find the equation of the line through (-5,9) that is parallel to y=-2x+2 what is the meaning of the quotation, "Fair is foul, and foul is fair."? Hysterectomy Is a surgical removal ofthe Uterus.It may or may not be accompanied by Salpingo-oophorectomy, removal of the uterine tubes and ovaries. Why would it be an advantage to leave the ovaries intact Please translate the following questions into Spanish keeping them grammatically correct. Thank you!1. I adore comedy series because they are very funny, however my brother prefers animal documentaries.2. I dont like the news because its boring and very serious, however I love comedy series because they are funny and exciting.3. In my free time I like to play the piano and watch comedy series because it is very fun.4. No, however my grandmother knows how to play the bass.5. My favourite video games are battle games because they very entertaining and exciting.6. I dont like car games because they bore me however my mom likes them. 7. My favourite hobby is playing battle games with my friends because its fun.8. The worst hobby is playing the bass because it is very difficult.9. I dont like to listen to romantic music because I think it is boring.10. I think techno music is the worst because it bores me, however I dont like pop music either.11. I dont like animal documentaries because they bore me but childrens shows are worse.12. My favourite program is the comedy series because it is funny however sometimes it bores me.13. My favourite programmes are comedy series and soap operas because they are fun and interesting.14. My favourite type of music is pop music because it is fun however my mom prefers techno music.15. I think that video games are fun and interesting.If you do this I will give you brainliest! This is very important and I would appreciate it so much :) how is the information about fishing in "take only what you need" different from "Fishing by torchlight"? add the difference to the chart Consider these equations: 2S(s)+3O2(g)2SO3(g) , H=792kJ 2S(s)+2O2(g)2SO2(g) , H=594kJ 2SO2(g)+O2(g)2SO3(g) , H=? What is the missing H ? 294kJ 198kJ +198kJ +294kJ What is the address space of a computer with a 64-bit address bus? Im just trying to check my math, I got 159Wellington city engineers are designing two parallel roads by the International Polo Club to help with traffic flow during tournaments. solve for y: -32y^2 -24y = 0 I need help please help me How did the Radical Republicans react when Johnson vetoed the Civil Rights Act of 1866?o They impeached him, but they were unable to remove him from office.o They got enough lawmakers to override his veto and pass legislation anywayo They passed the Reconstruction Act of 1867 instead.o They gave up on their ambitions to make massive changes during Reconstruction which system of government selects its executive leadership from the majority party in the legislature A. unitaryB. federalC. confederalD. parliamentary The line graphed below has a slope of ____. Please Help!!!!!!!! In a recent year,24.7% of all registered doctors were female. If there were 43,200 female registered doctors that year, what was the total number of registered doctors?Round your answer to the nearest whole number. The population in a 50 square mile area is 200 people. What is the population density? A fossil is 3 half-life old. Measured Uranium-235 has half-life of 704 million years. How many years old is this fossil? Bonjour, je m'appelle Krissie et j'ai 19 ans, c'est mon ge rel. Why did Rome fall? A) Smaller battles turned into long civil wars B) Rome lost the Punic Wars, losing land C) The slaves escaped and stopped Romes trade D) The soldiers supported the government, not the people Eliminate Which word best completes this sentence?todos los sbados tengo que _______ la ropa.a. quererb. lavarc. limpiard. trapear If the distance between A(x,3) and B(4.3) is 16 units, find the value of x.