Amounts for Materials

Big Timber Furniture Company manufactures furniture. Big Timber Furniture uses a A type of cost accounting system that provides for a separate record of the cost of each particular quantity of product that passes through the factory.job order cost system. Balances on June 1 from the materials ledger are as follows:

Fabric	$19,200
Polyester filling	5,800
Lumber	43,000
Glue	1,800

The materials purchased during June are summarized from the The form or electronic transmission used by the receiving personnel to indicate that materials have been received and inspected.receiving reports as follows:

Fabric	$93,500
Polyester filling	130,000
Lumber	256,200
Glue	8,900

Materials were requisitioned to individual jobs as follows:

Fabric		Polyester Filling		Lumber		Glue		Total
Job 101	$35,500		$44,700		$119,600				$199,800
Job 102	27,300		48,600		104,700				180,600
Job 103	25,200		33,000		58,200				116,400
Factory overhead-indirect materials							$4,600		4,600
Total	$88,000		$126,300		$282,500		$4,600		$501,400

The glue is not a significant A payment of cash or its equivalent or the commitment to pay cash in the future for the purpose of generating revenues.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 The direct materials costs, the direct labor costs, and the factory overhead costs that have entered into the manufacturing process but are associated with products that have not been finished.Work in Process and Factory Overhead for the requisition of materials in June.

Materials transferred to Work in Process	$
Materials transferred to Factory Overhead	$

c. Determine the June 30 balances that would be shown in the materials ledger accounts.

	Balance, June 30
Fabric	$
Polyester Filling	$
Lumber	$
Glue	$