 B15 is just going to be equal to the direct labor that's in this job times 1.6 and that's going to give us the amount that we're going to apply a factory overhead. So it's just an estimate and remember factory overhead is all that stuff. We're just going to put it into a bucket and apply more of it to the larger jobs based on this kind of ratio analysis. Then we're going to go here and do the same thing. We're going to say this equals the 900 times 1.6. So the factory overhead is 1,440 of course it's lower because the direct labor is lower and it has nothing to do with the direct labor factory overhead does not. But the direct labor is just being used to see how big one job is compared to the other. So then we're going to go over here and do the same thing for job B17 equals the direct labor times 1.6 and we're going to be here in A in 19 equals the 850 times 1.6 and then we'll do the same for B19 equals 690 times 1.6. Okay so there's our information. Now note that this could be done with direct labor. We could use some other type of activity base. We use the cost, direct labor cost. We could use hours, direct labor hours rather than the dollar amount. We could use some type of materials, direct materials and use that as the activity base and do this calculation based on the direct materials. Whatever we think would be the best driver for us to say how much of the overhead should be applied to one job versus the other. How big is one job versus the other? That's what we're going to basically be using in order to allocate this out. So given that then, that's what we're going to apply on a job by job basis. Now let's go back to our journal entry. The journal entry that we're going to make is going to be taking it out of factory overhead and putting it into work and process because we know which jobs are going to be used at this time. So our journal entry then is going to be work and process debit. It has a debit balance. We're going to make it increased by doing the same thing to it. Another debit. So I'm going to right click and copy work and process and B 22 right click and paste one, two, three, and it's going to come out of factory overhead. So factory overhead, this number is going to go down J 11 going to right click and copy, put that in B 23 right click and paste one, two, three. Now you might think it should be that 7100 that's in there. But remember, that's just an estimate and we may be doing this as we go. So we don't even know what the total number will be at the end of the month. And it's not going to be exact because we're estimating here. So we don't we don't know what it's going to be off for sure. So there's a couple of ways we can, we can do this, we can say, okay, the direct labor so far for each job is 4200. So we can go here, it's going to be equal 4200 times 1.6, which is 6720. That should be the debit and the credit. We can also, of course, go to the job sheets and say, what, what did we do in the jobs? Well, we took all of these direct labor numbers. Let's just do it with Excel. It's going to be this number. I'm holding down control highlighting this number, this number, this number and this number adds up to 6720. So that's what we're using. So I'm going to, and of course it's the same number because it's just a ratio. So if we add up all the totals here and multiplied at times 1.6, we'll get the we'll get the same number. So we'll go all the way to the left again. So there's going to be our journal entry. So let's post this out down. Here's the work in process. Here's work in process. So it's like, was that the fourth account? So we're going to go to work in process. We can now post it to work in process because it's now supported by the job accounts. So we're an S 11 equals going to scroll back down to that 6720 and enter. That brings the balance from 6430 up by 6720 to the 13150. And that then, or this number is being used to create the trial balance. We're out of bounds by 6720. Then we're going to record the other side, the factory overhead. Here's factory overhead. It's going down this time. So it's here and it's down here on our trial balance. So we want to credit this time. So we're in T 29. We're going to say this equals, we're going to this credit in D 23, it's going to bring this 7100 down by 6720 to 380. And again, it's not exact. You'll notice it's off a little bit because we're at the end of the month right now. Those are all our jobs for the month. It's still not exact because we had to, we had to use an estimate. So and that's fine. We're going to say that's okay. And that should put us back in balance here brings the factory overhead down, work in process now having that account still no effect on net income because we haven't sold anything yet. All we're doing is shuffling the stuff around in the inventory accounts. And now the work in process here is supported. So we moved it out of factory overhead up to here using an estimate. And when we so did, we can back this up by the, by the detail and the general ledger. And we can also support it with the jobs. So the jobs now being basically complete in that they have direct labor or direct materials, direct labor and factory overhead. If we add up all the jobs, they are consistent. These jobs, including direct materials, direct labor and overhead for each that of course ties out to what's on the trial balance. So the trial balance number is now supported not only by the GL account, but also by the subsidiary account in a similar way as the, as the accounts receivables not only supported by the GL account, but a subsidiary account by customer, the work in process is count is not only supported by the GL account, but by a subsidiary account by jobs.