3. Question Content Area Direct Labor Costs During May, Jernigan Company accumulated 570 hours of direct labor costs on

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3. Question Content Area
Direct Labor Costs
During May, Jernigan Company accumulated 570 hours of directlabor costs on Job 200 and 630 hours on Job 305. The total directlabor was incurred at a rate of $20 per direct labor hour for Job200 and $18 per direct labor hour for Job 305.
Journalize the entry to record the flow of labor costs intoproduction during May. If an amount box does not require an entry,leave it blank.
Accounts PayableFactory OverheadFinished GoodsMaterialsWagesPayableWork in Process
Accounts PayableFactory OverheadFinished GoodsMaterialsWagesPayableWork in Process
4.
Question Content Area
Factory Overhead Costs
During May, Salinger Company incurred factory overhead costs asfollows: indirect materials, $1,590; indirect labor, $6,380;utilities cost, $2,210; and factory depreciation, $4,520.
Journalize the entry to record the factory overhead incurredduring May.
If an amount box does not require an entry, leave it blank.
Accounts PayableAccounts ReceivableAccumulatedDepreciation-FactoryFactory OverheadMaterialsWork in Process
Accounts PayableAccounts ReceivableCashFactoryOverheadMaterialsWork in Process
CashAccounts ReceivableFactory OverheadWages ExpenseWagesPayableWork in Process
Accounts PayableAccounts ReceivableFactory OverheadUtilitiesExpenseUtilities PayableWork in Process
Accounts PayableAccumulated Depreciation-FactoryCashDepreciationExpenseSelling ExpensesWork in Process