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Business, 02.12.2019 19:20

The following information is available for lock-down company, which produces special-order security products and uses a job order cost accounting system.

april 30 may 31
inventories
raw materials $ 43,000 $ 51,000
goods in process 11,800 18,500
finished goods 62,000 36,000
activities and information for may
raw materials purchases (paid with cash) 195,000
factory payroll (paid with cash) 410,000
factory overhead
indirect materials 11,000
indirect labor 75,000
other overhead costs 99,000
sales (received in cash) 1,230,000
predetermined overhead rate based on direct labor cost 65 %


prepare journal entries for the above events for the month of may.
1. raw materials purchases for cash.
2. direct materials usage.
3. indirect materials usage.

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