Factory labour data for Reyes Tool & Die are given in BE3-3. During January, time tickets show that the factory labour of $6,000 was used as follows: Job 1 $2,200, Job 2 $1,600, Job 3 $1,400, and general factory use $800. Prepare a summary journal entry to record factory labour used.
In BE3-3
During January, its first month of operations, Reyes Tool & Die accumulated the following manufacturing costs: raw materials $4,000 on account; factory labour $6,000, of which $5,200 relates to factory wages payable and $800 relates to payroll taxes payable; and utilities payable $2,000. Prepare separate journal entries for each type of manufacturing cost.