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Amounts for Materials Cherokee Furniture Company manufactures furniture. Cheroke

ID: 2416990 • Letter: A

Question

Amounts for Materials Cherokee Furniture Company manufactures furniture. Cherokee Furniture uses a job order cost system. Balances on April l from the materials ledger are as follows: The materials purchased during April are summarized from the receiving reports as follows: Materials were requisitioned to Individual jobs as follows: The glue is not a significant cost, so it is treated as indirect materials (factory overhead). Determine the total purchase of materials in April. Determine the amounts of materials transferred to Work In Process and Factory Overhead for the requisition of materials in April. Materials transferred to Work In Process Materials transferred to Factory Overhead Determine the April 30 balances that would be shown in the materials ledger accounts.

Explanation / Answer

Caluclation of Material Cost in April (Direct & Indirect): Particulars Amount $ Fabric             67,750 Polyster filling             40,000 Lumber             92,350 Glue               8,000 Total Cost of Material Purchase           208,100 Caluclation of Material to be transferred to WIP & Factory Overhead Particulars WIP Factory Overhead Material Transferred to Job 304             35,935 Material Transferred to Job 305             59,345 Material Transferred to Job 306             97,920 Transfer to Factory Overhead              7,350 Total           193,200              7,350 Caluclation of Material Balances as on April 30 Particulars Opening (1) Added (2) Issued (3) Closing (1+2-3) Fabric               6,140            67,750             63,200                  10,690 Polyster filling               5,900            40,000             41,500                    4,400 Lumber             17,400            92,350             88,500                  21,250 Glue               1,800              8,000               7,350                    2,450 Closing balances as on April 30 Particulars Amount $ Fabric             10,690 Polyster filling               4,400 Lumber             21,250 Glue               2,450

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