Munch Printing Inc. began printing operations on August 1. Jobs 10 and 11 were completed during the month, and all costs applicable to them were recorded on the related cost sheets. Jobs 12 and 13 are still in process at the end of the month, and all applicable costs except factory overhead have been recorded on the related cost sheets. In addition to the materials and labor charged directly to the jobs, $860 of indirect materials and $10,360 of indirect labor were used during the month. The cost sheets for the four jobs entering production during the month are as follows, in summary form:
| Job 10 |
|
|
Job 11 |
| Direct materials |
$8,860 |
|
|
Direct materials |
$4,140 |
| Direct labor |
3,400 |
|
|
Direct labor |
1,800 |
| Factory overhead |
1,870 |
|
|
Factory overhead |
990 |
| Total |
$14,130 |
|
|
Total |
$6,930 |
|
|
|
|
|
|
| Job 12 |
|
|
Job 13 |
| Direct materials |
$11,900 |
|
|
Direct materials |
$2,550 |
| Direct labor |
3,800 |
|
|
Direct labor |
500 |
| Factory overhead |
|
|
|
Factory overhead |
|
Journalize the summary entry to record each of the following operations for August (one entry for each operation):