I'm doing my Cost Accounting mini project and I don't match all of the numbers. I don't know where I'm wrong. I have all the pages, I just don't know how to get them all on here.

You have learned how to account for the basrc elements of manufacturing costs. This prac- tice set combines these various techniques and principles in a practical application for Stor- age Solutions, Inc. You will be required to perform the duties not only of the cost accoun- tant but also of the storeroom clerk, voucher clerk, and other factory personnel. STORAGE SOLUTIONS, lNC. Storage Solutions, Inc., is a manufacturer of modular storage and media units for the home and ofce. The components manufactured by the company include bookcases, entertain- ment centers, and shelving units. These products are popular because of their trendy design features and ability to be arranged in multiple configurations. Production is divided be- tween custom orders and standard models manufactured for stock. The Production Division consists of three producing departments and two service de- partments. The producing departments are Shaping, Assembly, and Finishing. The ser- vice departments are Building Services and General Factory. The production process be- gins in the Shaping Department, where wood, glass. and plastic are shaped into the component parts that make up the finished units. These parts are transferred to the As- sembly Department, where they are assembled. In the Finishing Department, a variety of finishes are applied and hardware is attached to the assembled units. The Building Services and General Factory departments perform activities similar to those described for Grand Slam Uniforms in this text. Finished products are sold to home furnishing stores across the country. COST ACCOUNTING SYSTEM 244 Storage Solutions' cost accounting system includes a number of journals, lodgers, and cost accounting forms. All forms required are found in the Study Guide and Working Papers. Entries have been made on these forms where indicated. If you are not using the Study Guide and \"inking Papers, you will have to record on appropriate forms all the data shown on pages 253 to 258 of this text. Journals The seven journals used for making original entries are listed here, as are the initials to be used for posting references. Cost Accounting: Principles and Applications, Seventh Edition 249 25o i 1 Cost Accounting l/ll Min|~Practice Set One Job Order Cost Accounting 245 Voucher Register VR Materials Requisition Journal MR Returned Materials Journal RM Manufacturing Overhead Applied Journal MOA Completed Jobs Journal CJ Sales Journal 5 General Journal (vouchers) J General Ledger The firm's chart of accounts includes the following accounts, relating to the flow of manu- facturing costs. The balances as of June 1, 2006 are given. 121 Raw Materials, $50,784.00 122 Work in Process, $13,728.73 126 Finished Goods, $28,648.70 401 Sales. $-0- 415 Cost of Goods Sold, $-0 500 Factory Payroll Clearing, $20,480 501 Manufacturing Overhead Control. $-0- 502 Manufacturing OverheadShaping Department, $-0- 503 Manufacturing OverheadAssembly Department, iii-0- 504 Manufacturing Overheadeinishing Department, 55-0- 505 Manufacturing OverheadwBuildin'g Services Department, 515-0- 506 Manufacturing Overhead-General Factory Department, $0 507 Overapplied or Underapplied Manufacturing Overhead, $5,194.00 Dr. The June 1 balances and the postings occurring between June 1 and June 25 have been recorded in the general ledger accounts. Subsidiary Ledgers Four subsidiary cost ledgers are used, and the necessary forms are provided in the Smelt: Guide and \"ranting Papers. Storage Solutions uses the FIFO method of costing all inventories. Materials Ledger In order to simplify the work in this practice set, the materials ledger, which actually con tains several dozen materials ledger cards. has been condensed to four cards showing the activities up to the close of business on June 25. (See pages 255 and 256.) You will make detailed entries for Materials S- [6 (shelves, 52" X 13"), T-23 (tempered glass panels), and P-42 (polishing cloths). All other materials are summarized in total on the fourth materials ledger card, and no entries are required on it. Job Cost Ledger The job cost ledger currently consists of four job cost sheets. Job 21 1 was begun in May; Jobs 218, M9, and 220 were started in June. Various entries have been posted through June 25. Departmental OverheadAnalvsis Sheets Overhead analysis sheets are provided for each of the five departments in the organization: Shaping, Assembly, Finishing, Building Services, and General Factory. The first entry on each sheet summarizes the postings of June 1 through June 25. Cost Accounting: Principles and Applicatlons. Seventh Edition '1 J 251 Edition 246 Part One Job Order Cost Accounting Finished Goods Ledger The nished goods ledger consists of three stock ledger cards showing all postings through June 25. (See page 258.) You will make entries involving two types of finished goods bookcases (Stock 129) and shelving units (Stock 458)as required during the remainder of the month. All other types of finished goods are summarized on the third card, and no entries are required on it. TRANSACTIONS Record the following daily transactions in the proper journals. Post to the subsidiary lodgers daily. June 26 Materials Issued Requisition 613 for 30 units of Material T-23 for Job 211. Requisition 614 for 100 units of Material 8-16 for Job 218. When you record a requisition for direct materials, you will perform the duties of both the storeroom clerk and the cost clerk. (See Chapter 3.) The following recording steps are required: 1. Compute the cost and enter the requisition on the materials ledger card. 2. Record the appropriate entries in the materials requisition journal. 3. Post to the job cost sheet. June 27 Materials Received 400 units at $15.95 each of Material 5-16, obtained on Purchase Order 2194, from the Glenshaw Fabricating Company, Voucher 6~72. When you record receipts of materials, you will perform the work normally assigned to the storeroom clerk and the voucher clerk. (See Chapter 2.) The following recording steps are required: 1. Record the receipt on the materials ledger card. 2. Enter the voucher in the voucher register. Materials Issued Requisition 615 for 18 units of Material T23 for Job 220. June 28 . .. . X Materials Issued ,5? W of Material P-42 for the Assembly Department. Remember that issues of indirect materials require a different recording procedure. (See Chapter 3.) 1. Enter the issue on the materials ledger card. 2. Record the issue in the materials requisition journal. 3. Post to the departmental overhead analysis sheet. ed Goods okcases (Stock 129) to the Homes Department Store for $160.50 each on me 716; terms 2/10, n/30. For sales, the following recording steps are required. (See Chapter 10.) 252 Cost Accounting l/ll Edition Mini-Practice Set One Job Order Cost Accounting 24? 1. Enter the issue on the finished goods stock ledger card. 2. Record the sale in the sales journal. June 29 Materials Issued Requisition 618 for 450 units of Material T23 for Job 219. Requisition 619 for 100 units of Material P-42 for the Finishing Department. Materials Received 1,000 units at $2.25 each of Material T- Amhridge GIass Company, Voucher 6-73 Services Received Repairs to equipment in the Shaping Department performed by South Side Repair for $290, Voucher 6-74. For transactions of this type, the following recording steps are required (see Chapter 7): 1. Enter the voucher in the voucher register. 2. Post to the departmental overhead analysis sheet. Sale of Finished Goods Sold 100 shelving units (Stock 45 8) to Room Concepts for $32 each on invoice 717: terms 2/10, 31/30. June 30 Materials Issued Requisition 620 for 300 units of Material T-23 for Job 218. Requisition 621 for 200 units of Material P42 for the Finishing Department. Materials Returned to Storeroom 20 units of Material T-23, originally issued on June 26, Requisition 613, for Job 21 1. Returned Materials report 70 has been prepared. Complete the entries normally made by the storeroorn clerk and the cost clerk. (See Chapter 3.} The following recording steps are required: 23. obtained on Purchase Order 2195, from the 1. Determine the cost and make the entry (in parentheses) in the Issued section of the ma- terials ledger card. 2. Post to the job cost sheet. 3. Record the return in the returned materials journal. Sale of Finished Goods Sold 50 shelving units (Stock 458) to the Innovative Design Company for $32 each on Invoice 718; terms 2/ 10, 11/30. Services Received Utilities for factory operations in June, payable to Edison Utilities, Voucher 6-75. The cost of $2,062 should be allocated as follows to the departments: Shaping $502 Assembly 90 Finishing 190 Buiiding Services 903 General Factory 377 __,, ,. , _ ,, CostAccountfng:PrinclplesandApplications,$eventh Edltlon 25:3 Edition 248 Part One 101: Order Cost Accounting INTERIM PROCEDURES Complete the necessary recording and posting relating to the weekly and semimonthly payrolls. Weekly Payroll Register The weekly payroll register for June 24 through 30 shouts the following: M Gross earnings $26,490.00 Social security taxes withheld 1,642.38 Medicare taxes withheld 397.36 Income taxes withheld 4,529.86 Group insurance withheld 364.66 \"me\"mm Record the payroll using a general journal voucher (6-1), since the factory payroll reg- ister is not provided. Then post the gross earnings to the Factory Payroll Clearing account. Other items are not posted because no accounts are provided for them. Analysis of Time Tickets All analysis of the time tickets for the Week ended June 30 is shown on page 249. The fol- lowing recording steps are required: 1. Post direct labor to the job cost sheets. 2. Post indirect labor to the departmental overhead analysis sheets. Semimonthly Payroll Register The semimonthly payroll register for June 16 through June 30 shows the following: W.. Gross earnings $6,056.00 Social security taxes withheld 375.48 Medicare taxes withheld 151.40 Income taxes withheld 1,217.25 Group insurance withheld 160.56 mm Enter as you did the weekly payroll, using a general journal voucher (6-2). Analysis of Semimonthly Payroll An analysis of the semimonthly payroll for June 16 through June 30 shows the following charges to be posted to the respective departmental overhead analysis sheets: Building Services $1,756 General Factory 4,300