During may, bergan company accumulated 2,500 hours of direct labor costs on job 200 and 3,000 hours on job 305. the total direct labor was incurred at a rate of $28 per direct labor hour for job 200 and $24 per direct labor hour for job 305. journalize the entry to record the flow of labor costs into production during may.

Rediger inc., a manufacturing corporation, has provided the following data for the month of june. the balance in the work in process inventory account was $28,000 at the beginning of the month and $20,000 at the end of the month. during the month, the corporation incurred direct materials cost of $56,200 and direct labor cost of $29,800. the actual manufacturing overhead cost incurred was $53,600. the manufacturing overhead cost applied to work in process was $52,200. the cost of goods manufactured for june was: