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On January 2nd, Newsprint Manufacturing purchases 5 rolls of paper on account at $125.00 per roll for use within the production process. On January 5th 4 rolls of this paper are issued to Job 010507A in the Printing Department. The Printing Department records $675.00 in direct labor and $1,150.00 of factory overhead to Job 010507A. On January 8th Printing transfers Job 010507A to the Folding Department. The folding department applies $450.00 in direct labor and $655.00 in factory overhead to Job 010507A. Job 010507A is transferred to Finished Goods Inventory on January 9th.
a. Journalize the purchasing of the paper to Raw Materials Inventory.
b. Journalize (1) the transfer of raw materials to work in process, (2) the application of direct labor, and (3) the application of manufacturing overhead to Job 010507A while in the Printing Department.
c. Journalize the transfer of Job 010507A to the Folding Department at actual cost.
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d. Journalize (1) the application of direct labor, and (2) the application of manufacturing overhead to Job 010507A while in the Folding Department.
e. Journalize the transfer of Job 010507A to Finished Goods Inventory at actual cost.
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