Chapter 4, Problem 13P

Hughes Products Inc. uses a job order cost system. Selected transactions dealing with factory items for the month follow:

1. a. Requisitioned indirect materials from storeroom, $3,200.
2. b. Purchased, on account, factory supplies for future needs, $4,400.
3. c. Purchased parts, on account, for repairing a machine, $1,400.
4. d. Requisitioned factory supplies from storeroom, $900.
5. e. Returned other defective factory supplies to vendor, $700.
6. f. Factory rent accrued for the month, $2,400.
7. g. Returned previously requisitioned factory supplies to store room, $350.
8. h. Depreciation of machinery and equipment, $2,800.
9. i. Payroll taxes liability for month, $3,200.
10. j. Heat, light, and power charges payable for the month, $6,400.
11. k. Expired insurance on inventories, $1,350.
12. l. Factory overhead applied to production, $34,600.
13. m. Indirect labor for the month, $2,600.
14. n. Goods completed and transferred to finished goods: materials, $14,400; labor, $40,400; factory overhead, $30,400.

Required:

Record the previous transactions. Assume that the records include a control account and a subsidiary ledger for factory overhead, to which the entries will be posted at some later date.