Factory Overhead Costs During May, Bergan Company incurred factory overhead costs as follows: indirect materials, $8,800; indirect labor, $6,600; utilities cost, $4,800; and factory depreciation, $9,000. Journalize the entry to record the factory overhead incurred during May. For a compound transaction, if an amount box does not require an entry, leave it blank.

The Journal entry is as follows:

Factory Overhead A/c Dr. $29,200

To Materials $8,800

To Wages payable $6,600

To Utilities Payable $4,800

To Accumulated Depreciation-Factory $9,000

(To record the factory overhead incurred during May)

Workings:

Factory Overhead:

= indirect materials + indirect labor + utilities cost + factory depreciation

= $8,800 + $6,600 + $4,800 + $9,000

= $29,200