9. A company that uses a job order cost accounting system incurred $10000 of factory payroll during May. Prepare the
May 31 entry assuming $8000 is direct labor and $2000 is indirect labor.
10. Plumley Ad Agency contracted with a company to prepare an ad campaign. Plumley uses a job order costing system.
Plumley estimates that the job will take 145 designer hours at $90 per hour and 85 staff hours at $45 per hour. Plumley uses two overhead rates in applying
overhead to jobs: Designer-related at $100 per designer hour and staff-related at $50 per staff hour. Determine the total estimated cost for this job.