A company produces bird food. During April, it produced147 batches of food, each batch weighing 1,00 lbs. To produce this quantity of output, the company purchased and used148,450 lbs of direct material at a cost of $593,800. It also incurred direct labor costs of $17,600 for the 2,200 hours worked by employees on the food production crew. Manufacturing overhead incurred at the food plant during April totaled $3,625, of which $2,450 was considered fixed. The company's standard cost on formation for 1,000 lb batches of bird food is asfollows:
Direct materials standardprice................................. $4.20 per pound
Standard quantity allowed perbatch........................ 1,020 pounds
Direct labor standardrate....................................... $8.50per hour
Standard hours allowed perbatch.......................... 14 direct labor hours
fixed overheadbudgeted....................................... $2,800 per month
Normal level ofproduction.................................... 140 batches per month
Variable overhead applicationrate........................ $ 9.00 per batch
Fixed overhead applaication rate
( $2,800 /140batches)........................................ 20.00 per batch
Total overhead applicationrate............................ 29.00 per batch
a) record the journal entry to charge materials (at standard)to Work in Process
b) record the journal entry to charge direct labor (atstandard) to Work in Process
c) record the journal entry to charge manufacturing overhead(at standard) to Work in Process