question archive During April, Darling Company accumulated 12,000 hours of direct labor costs on Job 50 and 15,000 hours on Job 51
Subject:FinancePrice:2.89 Bought3
During April, Darling Company accumulated 12,000 hours of direct labor costs on Job 50 and 15,000 hours on Job 51. The total direct labor was incurred at a rate of $21.50 per direct labor hour for Job 50 and $24 per direct labor hour for Job 51. Journalize the entry to record the flow of labor costs into production during April.
Work in Process................................................................................. 618,000*
Wages Payable.......................................................................... 618,000
*Job 50 $258,000 = 12,000 hours × $21.50
Job 51 360,000 = 15,000 hours × $24
Total $618,000