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School

McMaster University *

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Course

2DA3

Subject

Industrial Engineering

Date

Oct 30, 2023

Type

png

Pages

1

Uploaded by DeanFalcon3751 on coursehero.com

B | Raw Materials Inventory Work in Process Inventory Finished Goods Inventory (1) 42,000 | (4) 30,000 (4) 24,000 | (7) 39,000==H»(7) 39000 (8) 39,000 =] ' Bal. 12,000 A6 28,000 ‘ [ P (6) 22,400 (4)+(5)+(6)=74,400 Bal. 35,400 Factory Labour ' ' Cost of Goods Sold (2) 32,000 | (5) 32,000 (8) 39,000 Manufacturing Overhead Key to Entries: 3) 13,800 | (6) 22,400 = e} . _ P (4) 6,000 . Accumulation . Assignment -5 _4,000 1. Purchase raw materials 4. Raw materials are used (3)+(4)+(5)=23,800 2. Incur factory labour 5. Factory labour is used Bal. 1,400 | 3. Incur manufacturing overhead 6. Overhead is applied 7. Completed goods are recognized 8. Cost of goods sold is recognized
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