WORK-IN-PROCESS

SUBSIDIARY LEDGER ACCOUNTS

Job Number 10-3  

           
P
Date Explanation Debit Credit Balance
R
Nov
30 Beginning Balance       3105
.
Dec
29 Direct Material   1400   4505
.
Dec
29 Direct Labor   2000   6505
.
Dec
29 MOH   1540   8045
.
Dec
31 Finished Goods     8045 0
.
            0
            0
            0

Job Number 11-1  

           
P
Date Explanation Debit Credit Balance
R
Nov
30 Beginning Balance       1750
.
Dec
29 Direct Material   1590   3340
.
Dec
29 Direct Labor   3290   6630
.
Dec
29 MOH   1230   7860
.
Dec
31 Finished Goods     7860 0
.
            0
            0
            0
            0
            0
Job Number 11-2  
           
P
Date Explanation Debit Credit Balance
R
Nov
30 Beginning Balance       1970
.
Dec
29 Direct Material   6040   8010
.
Dec
29 Direct Labor   6530   14540
.
Dec
29 MOH   2880   17420
.
Dec
31 Finished Goods     17420 0
.
            0
            0
            0
            0
            0

Job Number 12-1  

           
P
Date Explanation Debit Credit Balance
R
Dec
29 Direct Material   4152   4152
.
Dec
29 Direct Labor   4820   8972
.
Dec
29 MOH   1329   10301
.
Dec
31 Finished Goods     10301 0
.
            0
            0
            0
            0
            0
            0

Job Number 12-2  

            
P
Date Explanation Debit Credit Balance
R
Dec
29 Direct Material   240   240
.
Dec
29 Direct Labor   2132   2372
.
Dec
29 MOH   533   2905
.
            2905
            2905
            2905
            2905
            2905
            2905
            2905