During January, its first month of operations, Dieker Company accumulated the following manufacturing costs: raw materials $5,800 on account, factory labor $7,300 of which $5,500 relates to factory wages payable and $1,800 relates to payroll taxes payable, and factory utilities payable $2,100. Prepare separate journal entries for each type of manufacturing cost.

(a) Dr Raw Materials Inventory 5,800

Cr Accounts Payable 5,800

(b)Dr Factory Labor 7,300

Cr Employer Payroll Taxes 1,800

Cr Factory Wages Payable 5,500

(c) Dr Manufacturing Overhead 2,100

Cr Utilities Payable 2,100

Explanation:

Preparation for separate journal entries for each type of manufacturing cost

(a) Dr Raw Materials Inventory 5,800

Cr Accounts Payable 5,800

(Being the Purchases of raw materials on account)

(b)Dr Factory Labor 7,300

Cr Employer Payroll Taxes 1,800

Cr Factory Wages Payable 5,500

(Being To record factory labor costs)

(c) Dr Manufacturing Overhead 2,100

Cr Utilities Payable 2,100

(Being To record entry for utilities payable)

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