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	$22,800
Polyester filling	6,800
Lumber	51,100
Glue	2,200

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

Fabric	$117,000
Polyester filling	162,600
Lumber	320,600
Glue	11,100

Materials were requisitioned to individual jobs as follows:

Fabric		Polyester Filling		Lumber		Glue		Total
Job 101	$42,100		$53,000		$141,900				$237,000
Job 102	32,400		57,700		124,200				214,300
Job 103	29,900		39,200		69,000				138,100
Factory overhead-indirect materials							$5,500		5,500
Total	$104,400		$149,900		$335,100		$5,500		$594,900

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	$