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	$ 67,500
Polyester filling	20,200
Lumber	150,000
Glue	6,550

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

Fabric	$338,400
Polyester filling	470,400
Lumber	902,400
Glue	32,400

Materials were requisitioned to individual jobs as follows:

	Fabric	Polyester Filling	Lumber	Glue	Total
Job 81	$127,400	$160,800	$401,200		$ 689,400
Job 82	97,200	145,200	375,000		617,400
Job 83	91,200	118,400	210,000		419,600
Factory overhead-indirect materials				$34,800	34,800
Total	$315,800	$424,400	$986,200	$34,800	$1,761,200

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.