Games R Us manufactures various games. For March, there were no beginning inventories of direct materials and no beginning or ending work in process. Conversion costs is the only indirect manufacturing cost category currently used. Journal entries are recorded when materials are purchased and when conversion costs are allocated under backflush costing.

Conversion costs - March $ 800,000

Direct materials purchased - March $2,140,000

Units produced - March 117,600

Units sold - March 83,600

__A__3. Which of the following journal entries properly records the purchase of direct materials?

a. Accounts Payable Control 2,140,000

Inventory: Raw and In-Process Control 2,140,000

b. Inventory: Raw and In-Process Control 2,140,000

Accounts Payable Control 2,140,000

c. Inventory: Raw and In-Process Control 2,140,000

Conversion Costs Control 2,140,000

d. Conversion Costs Control 2,140,000

Inventory: Raw and In-Process Control 2,140,000

__4. Which of the journal entries properly records conversion costs?

a. Conversion Costs Control 800,000

Various Accounts 800,000

b. Various Accounts 800,000

Conversion Costs Control 800,000

c. Conversion Costs Control 800,000

Inventory: Direct Materials 800,000

d. Inventory: Direct Materials 800,000

Conversion Costs Control 800,000

______5. Which of the following entries properly records the cost of goods sold for the month?

a. Finished Goods Control 2,090,000

Work in Process Control 2,090,000

b. Cost of Goods Sold 2,090,000

Finished Goods Control 2,090,000

c. Finished Goods Control 2,090,000

Cost of Goods Sold 2,090,000

d. Cost of Goods Sold 2,090,000

Work in Process Control 2,090,000