Eclectic Ergonomics Company manufactures designer furniture. Eclectic Ergonomics uses

a job order cost system. Balances on April 1 from the materials ledger are as follows:

Fabric....................................$ 67,500

Polyester filling............................20,200

Lumber....................................150,000

Glue...........................................6,550

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

Fabric..............................$338,400

Polyester filling....................470,400

Lumber..............................902,400

Glue...................................32,400

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. Journalize the entry to record the purchase of materials in April.
b. Journalize the entry to record the requisition of materials in April.
c. Determine the April 30 balances that would be shown in the materials ledger accounts.

Transcribed Image Text:

Polyester Fabric Filling Lumber GlueTotal Job 81 Job 82 Job 83 Factory overhead-indirect $127,400 $160,800 $401,200 97,200 145,200 375,000 91,200 118400 210,000 689,400 617,400 419,600 materials Total 3480034800 315,800 $424,400 986,200 34,800 1,761,200