Amounts for Materials

Bullock Furniture Company manufactures furniture. Bullock uses a job order cost system. Balances on April 1 from the materials ledger are as follows:

Fabric	$26,800
Polyester filling	8,000
Lumber	60,000
Glue	2,600

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

Fabric	$131,900
Polyester filling	183,300
Lumber	361,400
Glue	12,500

Materials were requisitioned to individual jobs as follows:

	Fabric		Polyester Filling		Lumber		Glue		Total
Job 101	$48,800		$61,500		$164,500				$274,800
Job 102	37,600		66,900		144,000				248,500
Job 103	34,600		45,400		80,000				160,000
Factory overhead-indirect materials							$6,300		6,300
Total	$121,000		$173,800		$388,500		$6,300		$689,600

The glue is not a significant cost, so it is treated as indirect materials (factory overhead).

a. Determine the total purchase of materials in April. $ _________________

b. Determine the amounts of materials transferred to Work in Process and Factory Overhead for the requisition of materials in April.

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

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

	Balance, April 30
Fabric	$ _________________
Polyester Filling	$ _________________
Lumber	$ _________________
Glue	$ _________________