Amounts for Materials

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	$27,700
Polyester filling	8,300
Lumber	62,000
Glue	2,700

The materials purchased during June are summarized from the receiving reports as follows:

Fabric	$136,300
Polyester filling	189,500
Lumber	373,500
Glue	12,900

Materials were requisitioned to individual jobs as follows:

Fabric		Polyester Filling		Lumber		Glue		Total
Job 101	$51,800		$65,300		$174,600				$291,700
Job 102	39,900		71,000		152,800				263,700
Job 103	36,800		48,200		85,000				170,000
Factory overhead-indirect materials							$6,700		6,700
Total	$128,500		$184,500		$412,400		$6,700		$732,100

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 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	$