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Stine Company uses a job order cost accounting system. On May 1, the company has a balance in Work in Process Inventory of $3,260 and two jobs in process: Job No. 429 $1,910, and Job No. 430 $1,350. During May, a summary of source documents reveals the following.
Job Number
Materials Requisition Slips
Labor Time Tickets
429
$2,670
$1,840
430
3,740
3,260
431
4,140
$10,550
7,700
$12,800
870
1,240
$11,420
$14,040
Stine Company applies manufacturing overhead to jobs at an overhead rate of 70% of direct labor cost. Job No. 429 is completed during the month.Prepare summary journal entries on May 31 to record: (i) the requisition slips, (ii) the time tickets, (iii) the assignment of manufacturing overhead to jobs, and (iv) the completion of Job No. 429.
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