Manufacturing Reports the Following Data for the Month Journalize the Entries Relating to Materials and Labor

question 70

Essay

Manufacturing reports the following data for the month:
$$\begin{array} { l r } \text { Purchases of raw materials, on account } & \$ 55,250 \\\text { Materials requisitions: } & \\\text { Direct materials } & 49,750 \\\text { Indirect materials } & 3,700 \\\text { Labor incurred (not yet paid): } & \\\quad \text { Direct labor } & 51,000 \\\text { Indirect labor } & 2,500\end{array}$$ Journalize the entries relating to materials and labor.Omit explanations.

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Definitions:

Personal Construct Theory

Kelly’s description of personality in terms of cognitive processes: We are capable of interpreting behaviors and events and of using this understanding to guide our behavior and to predict the behavior of other people.

Psychoanalysis

A therapeutic approach and theory of personality developed by Sigmund Freud that emphasizes unconscious motives and conflicts as the determinants of human behavior.

Humanistic Approach

A psychological perspective that emphasizes the study of the whole person, including concepts like free will, self-efficacy, and self-actualization.

Cognitive Processes

The mental actions or processes involved in acquiring knowledge and understanding through thought, experience, and the senses.