During the month of April, the Jansen Manufacturing Company’s Raw Materials account was debited for $511,000. A review of the entries to the account disclosed the composition of the debits to be as follows:

The company follows a procedure of crediting a Purchase Discount Revenue account when purchase discounts are taken. Terms of purchase are 2/10, n/30.

Analyze and adjust the Raw Materials account as necessary.

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Materials Purchased (gross price) Freight-in (including demurrage charges of $3,000) Receiving Department Costs Materials Handling and Storage Costs Allocation of Selling Department Costs Shipping Department Costs $450,000 15,000 25,000 10,000 5,000 6,000 $511,000