The X company accumulated 560 hours of direct labor on Job 345and 800 hours on Job 777. The direct labor was incurred at a rateof 20$ per direct labor hour for job 345 and $21 per direct laborjob 777

Journalist the entry to record the flow of labor cost intoproduction.


During April a company incurred FO as follows.

indirect materials $11,000

Factory supervision labor 4,000

Utilities. 500

Depreciation (factory). 700

Record the entry for factory overhead incurred during April