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 Polyester filling $25,700 7,700 57,600 Lumber Glue 2,500 The materials purchased during April on account are summarized from the receiving reports as follows: Fabric $131,300 Polyester filling 182,500 Lumber 359,800 Glue 12,500 Materials were requisitioned to individual jobs as follows: Polyester Fabric Filling Lumber Glue Total Job 601 $48,600 $61,200 $163,800 $273,600 Job 602 Job 603 37.400 66,600 143,400 247.400 34,500 45,200 79,700 159,400 Factory overhead-indirect materials $6,300 6,300 Factory overhead-indirect materials $6,300 6,300 Total $120,500 $173,000 $386,900 $6,300 $686,700 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. 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 Entries for Direct Labor and Factory Overhead Schumacher Industries Inc. manufactures recreational vehicles. Schumacher Industries uses a job order cost system. The time tickets from June jobs are summarized as follows: Job 11-101 $1,840 1,250 Job 11-102 Job 11-103 990 Job 11-104 1,510 Job 11-105 990 Factory supervision 860 Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $20 per direct labor hour. The direct labor rate is $14 per hour. a. Journalize the entry to record the factory labor costs. If an amount box does not require an entry, leave it blank. b. Journalize the entry to apply factory overhead to production for June. 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 $1,386,400 Shop direct labor 1,012,000 Shop and repair equipment depreciation 50,200 Shop supervisor salaries 139,600 Shop property taxes 25,300 Shop supplies 19,500 Advertising expense 27,700 Administrative office salaries 119,200 Administrative office depreciation expense 15,300 Total costs and expenses $2,795,200 The average shop direct labor rate is $22.00 per hour. Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. 5.7 X per direct labor hour