| Material usage |
| Job No. |
Amount |
| 101.00 |
$ 1,620.00 |
| 122.00 |
$ 1,590.00 |
| 133.00 |
$ 760.00 |
| 139.00 |
$ 5,210.00 |
| 141.00 |
$ 1,780.00 |
| 143.00 |
$ 33,330.00 |
| 147.00 |
$ 1,080.00 |
| Indirect labor |
$ 13,400.00 |
| Total |
$ 58,770.00 |
a. Determine the amount of factory labor costs transferred to Work in process and Factory Overhead for the current month.
b. Illustrate the effects on the accounts and financial statements of the factory labor costs transferred in (a)