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	$30,600
Polyester filling	9,200
Lumber	68,500
Glue	2,900

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

Fabric	$150,900
Polyester filling	209,800
Lumber	413,500
Glue	14,300

Materials were requisitioned to individual jobs as follows:

	Fabric		Polyester Filling		Lumber		Glue		Total
Job 601	$55,800		$70,300		$188,000				$314,100
Job 602	43,000		76,400		164,600				284,000
Job 603	39,600		51,900		91,500				183,000
Factory overhead-indirect materials							$7,300		7,300
Total	$138,400		$198,600		$444,100		$7,300		$788,400

The glue is not a significant cost, so it is treated as indirect material (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 ProcessMaterials	Materials	Materials
	Accounts PayableCashFactory OverheadFinished GoodsMaterialsWork in ProcessAccounts Payable	Accounts Payable	Accounts Payable

Feedback Area

Feedback

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

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 ProcessWork in Process	Work in Process	Work in Process
	Accounts PayableAccounts ReceivableCashFactory OverheadFinished GoodsMaterialsFactory Overhead	Factory Overhead	Factory Overhead
	Accounts PayableCashFactory OverheadFinished GoodsMaterialsWork in ProcessMaterials	Materials	Materials

Feedback Area

Feedback

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

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	$fill in the blank 40848e06c034fc4_1