Eclectic Ergonomics Company manufactures designer furniture.Eclectic Ergonomics uses a job order cost system. Balances on April1 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 thereceiving reports as follows:
| Fabric | $338,400 |
| Polyester filling | 470,400 |
| Lumber | 902,400 |
| Glue | 32,400 |
Materials were requisitioned to individual jobs as follows:
| Fabric | Polyester Filling | Lumber | Glue | Total |
| | | | | |
| Job 81 | $127,400 | $160,800 | $401,200 | | $ 689,400 |
| Job 82 | 97,200 | 145,200 | 375,000 | | 617,400 |
| Job 83 | 91,200 | 118,400 | 210,000 | | 419,600 |
| Factory overhead-indirect materials | | | | $34,800 | 34,800 |
| Total | $315,800 | $424,400 | $986,200 | $34,800 | $1,761,200 |
The glue is not a significant cost, so it is treated as indirectmaterials (factory overhead).
Required:
| A. | Journalize the April 1 entry to record the purchase ofmaterials in April.* |
| B. | Journalize the April 3 entry to record the requisition ofmaterials in April.* |
| C. | Determine the April 30 balances that would be shown in thematerials ledger accounts.| * | Refer to the Chart of Accounts for exact wording of accounttitles. |
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