31. In January, Reyes Tool & Die requisitions raw materials for production as follows: Job 1 $980, Job 2 $1,700, Job 3 $720, and general factory use $650.

Prepare a summary journal entry to record raw materials used.

32.In January, Reyes Tool & Die Company requisitions raw materials for production as follows: Job 1 $970, Job 2 $1,120, Job 3 $810, and general factory use $910. During January, time tickets show that the factory labour of $7,200was used as follows: Job 1 $2,320, Job 2 $1,790, Job 3 $1,580, and general factory use $1,510. Prepare the job cost sheets for each of the three jobs.