Entries 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	$27,500
Polyester filling	8,300
Lumber	61,600
Glue	2,600

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

Fabric	$141,600
Polyester filling	196,800
Lumber	388,000
Glue	13,500

Materials were requisitioned to individual jobs as follows:

	Fabric		Polyester Filling		Lumber		Glue		Total
Job 101	$52,400		$66,000		$176,600				$295,000
Job 102	40,300		71,800		154,600				266,700
Job 103	37,200		48,700		85,900				171,800
Factory overhead-indirect materials							$6,800		6,800
Total	$129,900		$186,500		$417,100		$6,800		$740,300

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

b. Journalize the entry to record the requisition of materials in April. If an amount box does not require an entry, leave it blank.

b. Work in Process Factory Overhead Materials