During the current month, Cullumber Company incurs the following manufacturing costs.
a Purchased raw materials of $ on account.
b Incurred factory labor of $
c Factory utilities of $ are payable, prepaid factory insurance of $ have expired, and depreciation on the factory
building is $
Prepare journal entries for each type of manufacturing cost. List all debit entries before credit entries. Credit account titles are
automatically indented when amount is entered. Do not indent manually.
No Account Titles and Explanation
Debit
Credit
a
Purchases of raw materials on account
b
To record factory labor costs
c
To record overhead costs
