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	$29,500
Polyester filling	8,900
Lumber	66,100
Glue	2,800

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

Fabric	$146,000
Polyester filling	202,900
Lumber	400,000
Glue	13,900

Materials were requisitioned to individual jobs as follows:

Fabric		Polyester Filling		Lumber		Glue		Total
Job 101	$55,500		$69,900		$187,000				$312,400
Job 102	42,700		76,000		163,700				282,400
Job 103	39,400		51,600		91,000				182,000
Factory overhead-indirect materials							$7,200		7,200
Total	$137,600		$197,500		$441,700		$7,200		$784,000

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	$