During the current month, a company that uses job order costing incurred a monthly factory payroll of $180,000. Of this amount, $40,000 is classified as indirect labor and the remainder as direct. Prepare journal entries to record these transactions.

1. Record the cost of direct labor used.
2. record the cost of indirect labor used.

Explanation:

JOURNAL ENTRIES:

Transaction 1;

Work in process inventory:- 140,000 debit

Factory wages payable:- $140,000 credit

Transaction 2;

Factory overhead:- $40,000 debit

Factory wages payable:- $40,000 credit

Transaction 3;

Factory work in process:- $180,000 debit

Cash:- $180,000 credit

b. a single paragraph.

a paragraph is a series of sentences that are organized and make sense, and are all related to a single topic . almost every piece of writing you do that is longer than a few sentences should be organized into paragraphs. this is because paragraphs show a reader where the subdivisions of an essay begin and end, and thus the reader see the organization of the essay into subjects in order to be able to understand its main points.