Laffer Lumber produces bagged bark for use in landscaping. Production involves packaging bark chips in plastic bags in a bagging department. The following information describes production operations for October. Bagging Department
Direct materials used $522,000
Direct labor used $130,000
Predetermined overhead rate (based on direct labor) 175%
Goods transferred from bagging to finished goods $(595,000)

The company's revenue for the month totaled $950,000 from credit sales, and its cost of goods sold for the month is $540,000. Prepare summary journal entries dated October 31 to record its October production activities for:

a. direct material usage
b. direct labor incurred
c. overhead allocation
d. goods transfer from production to finished goods
e. credit sales.

Solution :

a).

Account title                                               Debit($)                       Credit($)

Goods in process inventory                     522,000

Raw material inventory                                                                 522,000

b).

Account title                                               Debit($)                       Credit($)

Goods in process inventory                     130,000

Factory payroll                                                                                130,000

c).

Account title                                               Debit($)                       Credit($)

Goods in process inventory                     227,500

Factory overhead (130,000 x 175%)                                              227,500

d). .

Account title                                               Debit($)                       Credit($)

Finished good inventory                         595,000

Goods in process inventory                                                         595,000

e).

Account title                                               Debit($)                       Credit($)

Account receivable                                  950,000

Sales                                                                                             950,000

Cost of goods sold                                  540,000

Finished goods inventory                                                           540,000

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bd = 9 cm

step-by-step explanation:

in a 30°-60°-90° triangle, the ratio of side lengths is 1 : √3 : 2. that is, the longest side (hypotenuse) is twice the length of the shortest side.

all of the triangles in your geometry are 30°-60°-90° triangles. ac is the hypotenuse of δacd, and the short side of δabc.

the short side ad of δacd will be half the length of ac, so 3 cm. the hypotenuse ab of δabc will be twice the length of ac, so 12 cm. segment bd is the difference of the lengths ab and ad, so is

bd = ab -ad

bd = 12 cm - 3 cm = 9 cm

comment on side length ratios

you can figure the ratios of side lengths in a 30°-60°-90° triangle by considering the trig ratios of the angles. or you can figure the length of the altitude of an equilateral triangle of side length 2 using the pythagorean theorem.