Big Timber Furniture Company manufactures furniture. Big Timber Furniture uses a job order cost system. Balances on June 1 from the materials ledger are as follows:
Fabric .......................... $ 7,500
Polyester fillin ................ 18,000
Lumber ........................ 60,000
Glue ............................. 3,000
The materials purchased during June are summarized from the receiving reports as follows:
Fabric ....................... $ 104,000
Polyester fillin ............... 200,000
Lumber ....................... 720,000
Glue ............................ 36,000
Materials were requisitioned to individual jobs as follows:

The glue is not a significant cost, so it is treated as indirect materials (factory overhead).
a. Determine the total purchase of materials in June.
b. Determine the amounts of materials transferred to Work in Process and Factory Overhead during June.
c. Determine the June 30 balances that would be shown in the materials ledger accounts.

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Fabric Polyester Flng Lumber Glue 20,000 32,500 48,800 Total Job 304 Job 305 ЈоЬ 306 Factory overhead-indirect $ 52,300 68,400 78,400 $210,100 189,500 313,200 282,400 290,400 440,400 materials Total $37,700 $712,800 $37,700 1,050,900 37,700 101,300 199,100