The Recording of Labor Costs
{"Image DocumentName": "The Recording of Labor Costs", "Image ImageDescription": "Salaries and Wages Payable. Work in Process (Job Cost Sheet) Direct Labor. Direct Materials. Indirect Labor. Mfg. Overhead. Part I. Direct labor is debited to Work in Process and added to the job cost sheet which serves as a subsidiary ledger and credited to salaries and wages payable. Part II. Indirect labor is debited to Manufacturing Overhead and credited to salaries and wages payable. Actual. Applied. Indirect Materials.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}