Job Cost

QS-19-3 - During the current month, a company that uses a job order cost accounting system purchases $70,000 in raw materials for cash. It then uses $22,000 of raw materials indirectly as factory supplies and uses $42,000 of raw materials as direct materials. Prepare entries to record these three transactions.

QS-19-4 - During the current month, a computer that uses a job order cost accounting system incurred a monthly factory payroll of $120,000, paid in cash. Of this amount, $30,000 is classified as indirect labor and the remainder as direct. Prepare entries to record these transactions.