Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. It started only two jobs during March-Job P and Job Q. Job P was completed and sold by the end of the March and Job Q was incomplete at the end of the March. The company uses a plantwide predetermined overhead rate based on direct labor-hours. The following additional information is available for the company as a whole and for Jobs P andQ:
|
|
|
| Estimated total fixed manufacturing overhead |
$ |
15,200 |
| Estimated variable manufacturing overhead per direct labor-hour |
$ |
1.70 |
| Estimated total direct labor-hours to be worked |
|
3,800 |
| Total actual manufacturing overhead costs incurred |
$ |
22,000 |
|
|
Job P |
Job Q |
| Direct materials |
$ |
15,500 |
$ |
9,800 |
| Direct labor cost |
$ |
49,300 |
$ |
13,600 |
| Actual direct labor-hours worked |
|
2,900 |
|
800 |
|
Assume that the company does not use any indirect labor. Prepare the journal entry to record the direct labor costs added to production.