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

Fabric	$ 67,190
Polyester filling	19,100
Lumber	148,690
Glue	6,640

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

Fabric	$336,430
Polyester filling	470,450
Lumber	909,970
Glue	34,360

Materials were requisitioned to individual jobs as follows:

	Fabric	Polyester Filling	Lumber	Glue	Total
Job 81	$126,170	$157,080	$401,840		$ 685,090
Job 82	98,480	143,200	374,960		616,640
Job 83	93,500	115,630	206,150		415,280
Factory overhead-indirect materials				$34,320	34,320
Total	$318,150	$415,910	$982,950	$34,320	$1,751,330

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

Required:

A.

Journalize the April 1 entry to record the purchase of materials in April.*

B.

Journalize the April 3 entry to record the requisition of materials in April.*

C.

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

*	Refer to the Chart of Accounts for exact wording of account titles.

Journal

Shaded cells have feedback.

A.

Journalize the April 1 entry to record the purchase of materials in April.*

B.

Journalize the April 3 entry to record the requisition of materials in April.*

*	Refer to the Chart of Accounts for exact wording of account titles.

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PAGE 10

JOURNAL

Score: 33/63

	DATE	DESCRIPTION	POST. REF.	DEBIT	CREDIT
1
2
3
4
5

Points:

6.29 / 12

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Check My Work

A. Increase materials inventory and a liability for the total of purchases.

B. Increase the work in process for direct materials for the jobs and factory overhead for the indirect materials.

Final Question

Shaded cells have feedback.

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

	Fabric	Polyester Filling	Lumber	Glue
Balance, April 30

Points:

0 / 4

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Check My Work

C. Start with the beginning balance and add the purchases and subtract the requisitions.