Prepare journal entries for each type of manufacturing cost.

Factory utilities of $2,200 are payable, prepaid factory insurance of $1,800 has expired, and depreciation on the factory building is $3,500.

Manufacturing Overhead

7,500

Utilities Payable

2,200

Prepaid Insurance

1,800

Accumulated Depreciation

3,500

Review Question

When incurred, factory labor costs are debited to:

a.Work in Process.

b. Factory Wages Expense.

c. Factory Labor.

d. Factory Wages Payable.