Postings for Direct Labor
Direct labor is any labor performed towards a job order. This sample ledger shows how direct labor posts for standard or weighted average costing.
| Date | Transaction/Accounts | Debit | Credit |
|---|---|---|---|
| April 1 | Direct labor | ||
| Product Class WIP Labor | 22 | ||
| Accrued Payroll | 22 | ||
| Product Class WIP Ovhd | 98 | ||
| Overhd Absorpt | 98 |