During January, its first month of operations, Ayayai Company accumulated the following manufacturing costs: raw materials purchased $4,100 on account, factory labor $6,100, and utilities payable $2,100. In January, requisitions of raw materials for production are as follows: Job 1 $910, Job 2 $1,200, Job 3 $710, and general factory use $610.
Record raw materials used. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)
Homework Answers
| Raw | Work in | |||
| Materials | Factory | Manufacturing Overhead | process | |
| Inventory | labor | Inventory | ||
| Beginning Balance | 4,100 | 2,100 | 6,100 | |
| Direct Materials | -2,820 | 2,820 | ||
| Indirect materials | -610 | 610 | ||
| Ending Balance $ | 670 | - | 2,710 | 8,920 |
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