Bullock Furniture Company manufactures furniture. Bullock uses a job order cost system. Balances on April 1 from thematerials ledger are as follows:
| Fabric |
$21,400 |
| Polyester filling |
6,400 |
| Lumber |
47,900 |
| Glue |
2,100 |
The materials purchased during April are summarized from thereceiving reports as follows:
| Fabric |
$109,400 |
| Polyester filling |
152,100 |
| Lumber |
299,800 |
| Glue |
10,400 |
Materials were requisitioned to individual jobs as follows:
|
Fabric |
Polyester Filling |
Lumber |
Glue |
Total |
| Job 101 |
$42,700 |
|
$53,800 |
|
$143,900 |
|
|
$240,400 |
|
| Job 102 |
32,900 |
|
58,500 |
|
126,000 |
|
|
217,400 |
|
| Job 103 |
30,300 |
|
39,700 |
|
70,000 |
|
|
140,000 |
|
| Factory overhead-indirect materials |
|
|
|
|
|
|
$5,600 |
|
5,600 |
|
| Total |
$105,900 |
|
$152,000 |
|
$339,900 |
|
$5,600 |
|
$603,400 |
|
The glue is not a significant cost, so it is treated as indirect materials (factory overhead).
Determine the April 30 balances that would be shown in the materials ledger accounts.
|
Fabric |
Polyester Filling |
Lumber |
Glue |
| Balance, April 30 |
$ |
$ |
$ |
$ |