The general ledger of Qualicom Company contains a factory overhead control account supported by a subsidiary ledger showing details by departments. The plant has one service department and three producing departments. The following table shows details with respect to these departments:

During January, certain assets expired and some liabilities accrued as follows:
(a) Depreciation on building, $3,000.
(b) Depreciation on machinery, $9,600.
(c) Property tax for the year ending December 31 is estimated to be $12,000 (60% on buildings and 40% on machinery).
(d) Worker's compensation insurance for January is based on the following earnings of employees; Machining Department, $30,000; Painting Department, $12,000; Assembly Department, $16,000; and General Factory Cost Pool, $6,000.
(e) The power meter reading at January 31 shows 12,500 kilowatt-hours consumed. The rate is $.06 per kilowatt-hour.
(f) The heat and light bill for January is $1,800.
(g) Supplies requisitions show $1,800 used in the Machining Department, $2,300 in the Assembly Department, and $410 in the General Factory Cost Pool.
Required:
Prepare journal entries. Show details in four departmental overhead columns to support each general journal debit.

Transcribed Image Text:

General Machining Painting Assembly Factory Department Department Department Cost Pool Building space (square feet)... 10,000 2,000 $300,000 $100,000 $60,000 $20,000 150 $1.00 4,000 4,000 Horsepower rating. Worker's compensation (insurance rate per $100) 1,000 $1.50 100 $1.00 $1.50