Dash Industries Inc. manufactures recreational vehicles. Dash uses a job order cost system. The time tickets from April jobs are summarized as follows:
| Job 201 |
$5,480 |
| Job 202 |
6,090 |
| Job 203 |
4,400 |
| Job 204 |
4,086 |
| Factory supervision |
2,640 |
Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $25 per direct labor hour. The direct labor rate is $46 per hour.Required:
A. Journalize the April 30 entry to record the factory labor costs.
B. Journalize a second entry on April 30 to apply factory overhead to production for April.
*Refer to the Chart of Accounts provided for the correct wording of account titles.