Sturdy Packaging makes cardboard shipping cartons in a single operation. This period, Sturdy purchased $125,000 in raw materials. Its production department requisitioned $90,000 of those materials for use in producing cartons. Sturdy Packaging incurred $165,000 in factory payroll costs, of which $110,000 was direct labor.
1)
Prepare journal entries to record its total factory payroll incurred.
(2)
Prepare journal entries to record its direct labor used in production