Work in Process and Factory Overhead Assignment

Big Timber Furniture Company manufactures furniture. Big Timber Furniture uses a job order cost system. Balances on June materials ledger are as follows: Fabric $7,500 Polyester filling 18,000 Lumber 60,000 Glue 3,000 The materials purchased during June are summarized from the receiving reports as follows:

Fabric $104,000 Polyester filling 200,000 720,000 Lumber 36,000 Glue Materials were requisitioned to individual jobs as follows: Polyester Total Lumber Glue Fabric Filling $ 282 400 s210,100 52,300 $ 20,000 Job 304 200,400 189,500 68.400 32 500 3ob 305 440 400 313 200 26A00 48 600 Job 306 Fabric Lumber Glue Total Filling Job 304 $ 20,000 $52,300 $210,100 $282,400 Job 305 32,500 68,400 189,500 290,400 Job 306 48,800 78,400 313,200 440,400 Factory overhead-indirect $37,700 37,700 materials $712,800 $37,700 $1,050,900 $101,300 $199,100 Total The glue is not a significant cost, so it is treated as indirect materials (factory overhead). a. Determine the total purchase of materials in June. b. Determine the amounts of materials transferred to Work in Process and Factory Overhead during June. $ Materials transferred to Work in Process Materials transferred to Factory Overhead c. Determine the June 30 balances that would be shown in the materials ledger accounts Balance, June 30 Fabric Polyester Filling. .

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