Crawford Corporation incurred the following transactions.1. Purchased raw materials on account $53,000.2. Raw Materials of $41,800 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $8,700 was classified as indirect materials.3. Factory labor costs incurred were $60,500, of which $50,600 pertained to factory wages payable and $9,900 pertained to employer payroll taxes payable.4. Time tickets indicated that $54,800 was direct labor and $5,700 was indirect labor.5. Manufacturing overhead costs incurred on account were $84,800.6. Depreciation on the company’s office building was $9,000.7. Manufacturing overhead was applied at the rate of 160% of direct labor cost.8. Goods costing $94,200 were completed and transferred to finished goods.9. Finished goods costing $78,200 to manufacture were sold on account for $109,000.Journalize the transactions.

1.

Raw Materials $53,000 (debit)

Account Payable $53,000 (credit)

2.

Work In Process : Direct Materials $33,100 (debit)

Work In Process : Indirect Materials $ 8,700 (debit)

Raw Materials $41,800 (credit)

3.

Salaries Expenses $60,500 (debit)

Salaries and Wages Payable $60,500 (credit)

4.

Work In Process : Direct Labor $54,800 (debit)

Work In Process : Indirect Labor $5,700 (debit)

Salaries Expense $60,500 (credit)

5.

Overheads Expenses $84,800 (debit)

Trade Payable $84,800 (credit)

6.

Depreciation - Office Building $9,000 (debit)

Accumulated Depreciation- Office Building $9,000 (credit)

7.

Work In Process $87,680 (debit)

Overheads $87,680 (credit)

8.

Finished Goods $94,200 (debit)

Work In Process $94,200 (credit)

9.

J1

Cost of Goods Sold $78,200 (debit)

Finished Goods $78,200 (credit)

J2

Trade Receivable $109,000 (debit)

Revenue $109,000 (credit)

Explanation:

The Manufacturing Costs accumulate in the Work In Process Account during manufacture.

The Costs is de-recognized from Work In Process Account to Finished Goods Account on transfer to Finished Goods.

The Costs are then de-recognized from Finished Goods to Cost of Sales on Sale to Customers.

Calculation of Overhead Applied :

Overhead = $54,800 × 160% = $87,680.

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