Answer:
Dr work-in process $ 25,430.00
Cr wages payable $ 25,430.00
Explanation:
The total labor cost on jobs is the total hours spent on each job multiplied by direct labor cost per hour as shown thus:
Job 200=570*$20=$11,400.00
Job 305=610*$23=$14,030.00
Total direct labor cost on both jobs=$11,400.00 +$14,030.00 =$ 25,430.00
The journal entries in respect of labor cost of $25,430.00 is to debit work-in process and again a credit goes to wages payable
