Manufacturing

Indirect Labor (Supervisor Salaries)

Recording wages for factory staff who don't touch the product directly.

Account NameTypeDebit ($)Credit ($)
Manufacturing Overhead (Control)Expense (+)4,000.00-
Wages PayableLiability (+)-4,000.00

💡 Accountant's Note

Supervisor and maintenance salaries are 'productized' via overhead application, rather than being expensed directly like admin salaries.

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