Cost Accounting Records and Overhead Distribution

Cost Accounting Records and Overhead Distribution-Ledger Accounts. The La Bamba Valle Manufacturing Company uses a job order costing system that has been kept rather inadequately by the former unprofessional accountant who left in the middle of November. The company's CEO asks for assistance in getting the books and records in an acceptable order. The company's costing system includes a general ledger and a factory ledger with reciprocal control accounts. A trial balance of the factory ledger at November 1, 19— showed the following:

Debits Credits
Raw Materials            $30,000
Store Supplies              10,000
Work in Process           20,000
General Ledger Control              $60,000
                                 $60,000   $60,000

After reviewing the work done up to November 1, information is gathered for the month of November from the sources indicated :

Required: On a worksheet using the same headings as those appearing on the sources of information material on the opposite page:

(a) The direct, indirect, and total costs that should be debited to the work in process account for the month of September.

(b) Distribution of service departments' costs to the producing departments as per instructions.

(c) The November 30 balances of the following factory ledger accounts : General Ledger Control; Raw Materials; Store Supplies; Work in Process.