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	$19,300
Polyester filling	5,800
Lumber	43,200
Glue	1,900

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

Fabric	$99,000
Polyester filling	137,600
Lumber	271,300
Glue	9,400

Materials were requisitioned to individual jobs as follows:

	Fabric	Polyester Filling	Lumber	Glue	Total
Job 601	$36,600		$46,100		$123,300			$206,000
Job 602	28,200		50,100		108,000			186,300
Job 603	26,000		34,000		60,000			120,000
Factory overhead-indirect materials							$4,800		4,800
Total	$90,800		$130,200		$291,300		$4,800		$517,100

The glue is not a significant cost, so it is treated as indirect materials (factory overhead).

Question Content Area

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.	Accounts PayableCashFactory OverheadFinished GoodsMaterialsWork in Process
	Accounts PayableCashFactory OverheadFinished GoodsMaterialsWork in Process

Question Content Area

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.	Accounts PayableAccounts ReceivableCashFinished GoodsMaterialsWork in Process
	Accounts PayableAccounts ReceivableCashFactory OverheadFinished GoodsMaterials
	Accounts PayableCashFactory OverheadFinished GoodsMaterialsWork in Process

Question Content Area

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

	Fabric	Polyester Filling	Lumber	Glue
Balance, April 30