I'm a cookie

Managerial accounting class today had me in one of the questions as the cookie baker for a cookie manufacturer. There were two others who were listed as kitchen cleaner and the cashier.

When it came to the appropriate journal entries, Cashier-san was listed as (Debit) Expense, (credit) Wages payable. Kitchen Cleaner-san became part of MOH when we debited Manufacturing Overhead and credited Wages payable. Then I became part of the cookies when we debited Work In Progress and credited Cash.

Kitchen-san got lumped with the rest of the overhead expenses, I became part of the snacks sold and it seems only Cashier-san was his own person.

On the bright side, I was the only one who was paid!

Still... a cookie. Ah well, they were chocolate chip.