Data pertaining to job cost sheets for Galli Group are given in BE20.3 and BE20.4. Prepare the job cost sheets for each of the three jobs. (Note: You may omit the column for Manufacturing Overhead.)

BE20.3

Factory labor data for Galli Group is given in BE20.2. During January, time tickets show that the factory labor of CHF6,000 was used as follows: Job 1 CHF2,200, Job 2 CHF1,600, Job 3 CHF1,400, and general factory use CHF800. Prepare a summary journal entry to record factory labor used.

Data from BE20.2:

During January, its first month of operations, Galli Group accumulated the following manufacturing costs: raw materials CHF4,000 on account, factory labor CHF6,000 of which CHF5,200 relates to factory wages payable and CHF800 relates to payroll taxes payable, and factory utilities payable CHF2,000. Prepare separate journal entries for each type of manufacturing cost. 

BE20.4

In January, Galli Group requisitions raw materials for production as follows: Job 1 CHF900, Job 2 CHF1,200, Job 3 CHF700, and general factory use CHF600. Prepare a summary journal entry to record raw materials used.