Cherokee Furniture Company manufactures furniture. Cherokee Furniture uses a job order cost system. Balances on April 1 from the materials ledger are as follows:

Fabric ...... $ 6,140

Polyester filling .... 5,900

Lumber ...... 17,400

Glue ....... 1,800

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

Fabric ....... $67,750

Polyester filling ... 40,000

Lumber ....... 92,350

Glue ........ 8,000

Materials were requisitioned to individual jobs as follows:

The glue is not a significant cost, so it is treated as indirect materials (factory overhead).
a. Determine the total purchase of materials in April.
b. Determine the amounts of materials transferred to Work in Process and Factory Overhead for the requisition of materials in April.
c. Determine the April 30 balances that would be shown in the materials ledgeraccounts.

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Job 304 Job 305 Job 306 Factory overhead-indirect Fabric Polyester Filling Lumber Glue Total $12460 19,170 31,570 5,175 10,225 26,100 $18,300 29,950 40,250 35,935 59,345 97,920 materials Total $7,3507350 $88,500 7,350 $200,550 $63,200 $41,500