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Chart of Accounts Journal Instructions The Assembly Department produced 5,000 units of product during March. Each unit requir

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Journal entry

date account and explanation Debit Credit
Work in process (5000*2.2*18) 198000
Labor efficiency variance (11000-11500)*18 9000
Labor rate variance (18-17.60)*11500 4600
Wages payable (11500*17.60) 202400
(To record direct labor)
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