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14. 1.54 points value: Sager Company manufactures variations of its product, a technopress, in response to custom orders from its customers. On May 1, the company had no inventories of work in process or finished goods but held the following raw materials. Material M 200 units @ $280 = $ 56.000 Material R 125 units @ 270 = 33.750 Paint 90 units @ 120= 10.800 Total cost 100,550 On May 4, the company began working on two technopresses: Job 102 for Worldwide Company and Job 103 for Reuben Company. Purchased raw materials on credit and recorded the following information from receiving reports and invoices a. Receiving Report No. 426, Material M, 280 units at 5280 each. Receiving Report No. 427, Material R, 120 units at 5270 each. Record these purchases with a single journal entry. Enter the receiving report information on the materials ledger cards. b. Requisitioned the following raw materials for production. Requisition No. 35, for Job 102, 108 units of Material M. Requisition No. 36, for Job 102, 72 units of Material R. Requisition No. 37, for Job 103, 56 units of Material M Requisition No. 38, for Job 103, 95 units of Material R. Requisition No. 39, for 29 units of paint. Enter amounts for direct materials requisitions on the materials ledger cards and the job cost sheets. Enter the indirect material amount on the mateials ledger card