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	$ 65,160
Polyester filling	20,510
Lumber	146,280
Glue	6,250

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

Fabric	$337,960
Polyester filling	465,070
Lumber	909,240
Glue	33,520

Materials were requisitioned to individual jobs as follows:

	Fabric	Polyester Filling	Lumber	Glue	Total
Job 81	$128,630	$162,960	$403,330		$ 694,920
Job 82	98,660	149,490	378,980		627,130
Job 83	92,310	119,510	205,160		416,980
Factory overhead-indirect materials				$35,600	35,600
Total	$319,600	$431,960	$987,470	$35,600	$1,774,630

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.

CHART OF ACCOUNTSEclectic Ergonomics CompanyGeneral Ledger

	ASSETS
110	Cash
121	Accounts Receivable
125	Notes Receivable
126	Interest Receivable
131	Materials
132	Work in Process
133	Factory Overhead
134	Finished Goods
141	Supplies
142	Prepaid Insurance
143	Prepaid Expenses
181	Land
191	Factory
192	Accumulated Depreciation-Factory

	LIABILITIES
210	Accounts Payable
221	Utilities Payable
231	Notes Payable
236	Interest Payable
241	Lease Payable
251	Wages Payable
252	Consultant Fees Payable

	EQUITY
311	Common Stock
340	Retained Earnings
351	Dividends
390	Income Summary

	REVENUE
410	Sales
610	Interest Revenue

	EXPENSES
510	Cost of Goods Sold
520	Wages Expense
531	Selling Expenses
532	Insurance Expense
533	Utilities Expense
534	Office Supplies Expense
540	Administrative Expenses
560	Depreciation Expense-Factory
590	Miscellaneous Expense
710	Interest Expense

JOURNAL

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

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

	Fabric	Polyester Filling	Lumber	Glue
Balance, April 30