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............................. $5,250
Job 202............................. 6,100
Job 203............................. 4,280
Job 204............................. 5,620
Factory supervision.................. 2,785
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 $50 per hour.
a. Journalize the entry to record the factory labor costs.
b. Journalize the entry to apply factory overhead to production for April.