Answer :
Total direct labor cost
2,200+1,600+1,400=5,200
Indirect labor cost (manufacturing overhead) is 800
The journal entry is
Debt work in process 5200
Debt manufacturing overhead 800
Credit salaries and wages payable 6000
2,200+1,600+1,400=5,200
Indirect labor cost (manufacturing overhead) is 800
The journal entry is
Debt work in process 5200
Debt manufacturing overhead 800
Credit salaries and wages payable 6000