Entries for Materials Kingsford Furnishings Company manufactures designer furniture. Kingsford Furnishings uses a job order cost system. Balances on April 1 from the materials ledger are as follows: Fabric $20,800 Polyester filling 6,200 Lumber 46,600 Glue 2,000 The materials purchased during April on account are summarized from the receiving reports as follows: Fabric $102,300 Polyester filling 142,200 Lumber 280,300 Glue 9,700 Materials were requisitioned to individual jobs as follows: Fabric Polyester Filling Lumber Glue Total Job 601 $37,900 $ 127,700 $213,400 $47,800 51,900 Job 602 29,200 111,800 192,900 Job 603 26,900 35,200 62,200 124,300 Factory overhead-indirect materials $4,900 4,900 Total $94,000 $134,900 $301,700 $4,900 $535,500 The glue is not a significant cost, so it is treated as indirect materials (factory overhead). a. Journalize the entry to record the purchase of materials in April. If an amount box does not require an entry, leave it blank. a. 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. c. Determine the April 30 balances that would be shown in the materials ledger accounts. Fabric Polyester Filling Lumber Glue Balance, April 30 Entry for Factory Labor Costs A summary of the time tickets is as follows: Job No. Amount 100 $2,230 101 1,850 104 3,390 108 3,860 11,890 Indirect 111 2,350 115 1,540 117 10,460 Journalize the entry to record the factory labor costs. If an amount box does not require an entry, leave it blank. Predetermined Factory Overhead Rate Exotic Engine Shop uses a job order cost system to determine the cost of performing engine repair work. Estimated costs and expenses for the coming period are as follows: Engine parts $1,024,800 Shop direct labor 748,000 Shop and repair equipment depreciation 74,400 Shop supervisor salaries 206,800 37,500 Shop property taxes Shop supplies 28,900 Advertising expense 20,500 Administrative office salaries 88,100 11,300 Administrative office depreciation expense Total costs and expenses $2,240,300 The average shop direct labor rate is $17.00 per hour. Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. per direct labor hour