The Assembly Department produced 1,000 units of product during March. Each unit required 1.75 standard...
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Accounting
The Assembly Department produced 1,000 units of product during March. Each unit required 1.75 standard direct labor hours. There were 1,900 actual hours used in the Assembly Department during March at an actual rate of $12.00 per hour. The standard direct labor rate is $13.00 per hour.
Assuming direct labor for a month is paid on the fifth day of the following month, journalize the direct labor in the Assembly Department on March 31. If an amount box does not require an entry, leave it blank.
Date
Account
Debit
Credit
March 31
Accounts PayableCashDirect Labor Rate VarianceFinished GoodsWork in ProcessWork in Process
CashDirect Labor Rate VarianceDirect Labor Time VarianceMaterialsWages PayableDirect Labor Time Variance
Accounts PayableDirect Labor Rate VarianceDirect Labor Time VarianceWages ExpenseWork in ProcessDirect Labor Rate Variance
CashDirect Labor Time VarianceFinished GoodsWages PayableWork in ProcessWages Payable
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