The following job order cost detail pertains to the three jobs that were in process at the Westwood Company during January.

Required:
Prepare the appropriate journal entry to record each of the following January transactions:
(1) Direct materials were issued from the materials storeroom to work in process.
(2) The payroll was distributed to work in process.
(3) Factory overhead was applied to production for the period.
(4) Job orders 66 and 67 were completed and transferred to the finished goods storeroom.

Transcribed Image Text:

Job 66 $40,000 Job 68 Job 67 $15,000 Cost Charged in Prior Period .. Costs Added in January: Direct Materials 35,000 45,000 45,000 40,000 55,000 35,000 Factory Overhead ($50 per machine hour) January Machine Hours Used 720 640 560