Reference no: EM131256190
Dazzle, Inc. produces beads for jewelry making use. The following information summarizes production operations for June. The journal entry to record June production activities for direct labor usage is:
Direct materials used $98,000
Direct labor used 171,000
Predetermined overhead rate (based on direct labor) 155%
Goods transferred to finished goods 443,000
Cost of goods sold 455,000
Credit sales 821,000
Debit Cost of Goods Sold $171,000; credit Factory Payroll Payable $171,000.
Debit Work in Process Inventory $171,000; credit Cash $171,000.
Debit Factory Payroll Payable $171,000; credit Cash $171,000.
Debit Work in Process Inventory $171,000; credit Factory Payroll Payable $171,000.
Debit Work in Process Inventory $171,000; credit Raw Materials Inventory $171,000.
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