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	$31,500
Polyester filling	9,500
Lumber	70,600
Glue	3,000

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

Fabric	$155,300
Polyester filling	215,900
Lumber	425,500
Glue	14,800

Materials were requisitioned to individual jobs as follows:

	Fabric		Polyester Filling		Lumber		Glue		Total
Job 601	$59,000		$74,300		$198,800				$332,100
Job 602	45,400		80,800		174,100				300,300
Job 603	41,900		54,900		96,800				193,600
Factory overhead-indirect materials							$7,700		7,700
Total	$146,300		$210,000		$469,700		$7,700		$833,700

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.

a.	Materials
	Accounts Payable

Feedback

a. Increase materials inventory and a liability for the total of purchases.

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.

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b. Increase the work in process for direct materials for the Jobs and factory overhead for the indirect materials.

c. Determine the April 30 balances that would be shown in the materials ledger accounts.

	Fabric	Polyester Filling	Lumber	Glue
Balance, April 30	$	$	$	$