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ข้อ 5 Journal Entries YUM manufactures decorative window glass in two sequential
departments. These data pertain to the month of August
Department 1 Department 2
Direct materials used for production 550,000 32,000
Direct labor 160,000 320,000
Applied factory overhead 340,000 250,000
Costs of goods completed and transferred 850,000 740,000
Required Prepare journal entries to record these events:
1. Incurrence of direct materials and direct labor. Application of factory overhead in
department 1.
2. Transfer of products from department 1 to department 2.
3. Incurrence of direct materials and direct labor. Application of factory overhead in
department 2.
4. Transfer of products from department 2 to finished goods inventory.
