Sabe records material and labor transactions posted to Work Orders on the General Ledger and in operational data. Material usage in direct, actual, and standard value and in quantity, labor consumption in hours and cost, and variances for both types of transactions.

Work Order G/L Distributions
  Balance Sheet Accounts P/L Accounts
  Inventory Asset
(Component)
Inventory Asset
(Parent)
WIP
(Parent)
Labor Expense Overhead Expense Manufacturing Variance
Action Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Post Material   100     100              
Post Labor + Related Overhead         60     40   20    
Post Additional Material   25     25              
Post Additional Labor + Related Overhead         60     40   20    
Receive Material     160     160            
Close Work Order           25         25  
Work Order Operational Data
  Actual Costs Standard Costs
Action Direct Cost Labor Cost Overhead Cost Direct Cost Labor Cost Overhead Cost
Post Material Direct Cost Labor Cost Overhead Cost Direct Cost Labor Cost Overhead Cost
Post Labor + Related Overhead   Labor Cost Overhead Cost   Labor Cost Overhead Cost