The following actions occurred at Fort Myers Sheet Metal Co. relative to accounting for materials costs for April.

Mar. 31 The factory manager informs the storeroom keeper that for the month of April, 2,000 sheets of aluminum are the forecasted usage. A check of the stock shows 500 aluminum sheets, costing $23 each, on hand. A minimum stock of 300 sheets must be maintained, and the purchasing agent is notified of the need for 1,800 sheets. This quantity will cover the April production requirements and, at the same time, maintain the minimum inventory level.

Apr. 1 After checking with a number of vendors, the purchasing agent orders the requested number of sheets at $25 each.

6 The shipment of aluminum sheets is received, inspected, and found to be in good condition. However, the order is short 100 sheets, which are backordered and expected to be shipped in five days. The invoice from the vendor covering the aluminum sheets is also received, and it is approved for later payment.

Apr. 11 The aluminum sheets that were backordered are received and approved.

11 The vendor's invoice for the backordered shipment is received and approved for payment.

16 The April 6 invoice is paid, less a cash discount of 2%.

30 During the month, 1,900 sheets are issued to the factory. The company uses FIFO costing and a job order cost system.

30 The factory returns 20 unused sheets to the storeroom. The returned sheets have a cost of $25 each.

30 At the end of the day, 398 sheets are on hand.

Required:

1. In tabular form, answer the following questions pertaining to each of the preceding decisions and transactions:

a. What forms, if any, were used?

b. What journal entries, if any, were made?

c. What books of original entry, if any, were used to record the data?

d. What subsidiary records were affected?

2. Calculate and show your computations for the following:

a. The Materials inventory balance as of April 30.

b. The cost of materials used in production during April.