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On November 14th the Milling Department hasaccepted Job 111407A for 1,000 pounds of Cereal Mix. The bill ofmaterials (BOM) for the Cereal Mix is: Material: Standard Qty: Standard Cost: Oats 525 pounds $1.25 per pound Wheat 450 pounds $1.15 per pound Barley 85 pounds $1.45 per pound Malt 65 pounds$2.15 per pound Honey 25 quarts $1.20 per quart Water 25 gallons $0.45 per gallon Time: Miller 4 1/2 hours $22.75 per hour Loader 11/2 hours $11.50 per hour Manufacturing overhead is applied at $5.75 per pound completed, and $75 of materials are returned to Raw Materials Inventory. The recipe produced 1,025 pounds of cerealmix.
(a) Write the journal entry to "load" (furnish rawmaterials) to Job 111407A.
(b) Write the journal entry to providelabor to Job 111407A.
(c) Write the journal entry to return 50pounds oats, 5 pounds of barley, and 5 quarts of honey back to rawmaterials inventory.
(d) Write the journal entry to applymanufacturing overhead to Job 111407A.
(e) Transfer Job 111407A tofinished goods on November 14th.
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