1. A company shows the following inventory balances on October 1st and on October 31st:

Balance on October 1, Balance on October 31

Raw materials: $4,000, $3103

Work in process: 12,000, 15,000

Finished goods: 24,000, 27,000

All raw materials used are direct. How much direct materials were used in October if $22835 in raw materials were purchased during the month?

Provide an answer to the nearest dollar.

2. The following journal entries (without dollar data) were taken from the accounting records of Case Company. Case Company has a job-order costing system and applies overhead to jobs using a predetermined overhead rate. Which entry records the purchase of raw materials?

DR CR 1. Salary Expense Wages Payable 2. Manufacturing Overhead Accumulated Amortization 3.Raw Materials Inventory Accounts Payable 4. Work in Process Raw Materials Inventory 5. Work in Process Manufacturing Overhead 6.Manufacturing Overhead Raw Materials Inventory 7. Finished Goods Work in Process 8. Work in Process Manufacturing Overhead Wages Payable 9.|Raw Materials Inventory Work in Process