Make a journal entry to record materials requisitions. (Obj. 6).

Atomizer Associates uses the process cost system. The details of three materials requisitions issued during January 19X9 follow. Give the entry in general journal form to record the issue of these materials.

Ignore account numbers. (Indirect materials are not charged directly to Work in Process.)

Requisition 105 for direct materials for use in the Lathing Department

(122), a producing department. $1,560.

Requisition 110 for indirect materials used in the Lathing Department,

$76. (Ignore account numbers.)

Requisition 1 62 for cleaning materials used in the Building Services Department, a service department, $48.

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