2. a. Work in Process... 13,200 *
Manufacturing Overhead ... 3,600
Raw Materials... 16,800
*RUR 6,000 + RUR 7,200 = RUR 13,200.
This entry is posted to the T-accounts as entry (a) above.
b. Work in Process ... 20,000 *
Manufacturing Overhead ... 7,000
Salaries and Wages Payable... 27,000
*RUR 4,000 + RUR 7,500 + RUR 8,500 = RUR 20,000.
Problem 3-22 (continued)
c. Manufacturing Overhead ... 19,400
Accounts Payable... 19,400
This entry is posted to the T-accounts as entry (c) above.
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