Time Tickets for Factory Employees During the Month of August

Essay

Time tickets for factory employees during the month of August are summarized as follows:
$\begin{array}{l|l} \hline \text {Job 919 } &\$9,800\\\hline \text {Job 920 } &14,650\\\hline \text {Job 921 } &12,250\\ \hline\text {Job 922 } &16,000\\\hline \text { Total direct labor. } & \$52,700\\\hline \text { Indirect labor} & 16,800\\\hline \text { Total labor cost. } &\$69,500\end{array}$
Make the necessary journal entries to record factory payroll for direct and indirect labor.