In January, Dieker Company requisitions raw materials for production as follows: Job 1 $960, Job 2 $1,400, Job 3 $760, and general factory use $620. Prepare a summary journal entry to record raw materials used. (Credit account titles are automatically indented when amount is entered.

Dr Work in Process Inventory $3,120

Dr Manufacturing Overhead $620

Cr Raw materials Inventory $3,740

Explanation:

Preparation of the summary of journal entry to record raw materials used.

Based on the information given the summary of journal entry to record raw materials used will be:

Dr Work in Process Inventory $3,120

(Job 1 $960+Job 2 $1,400+Job 3 $760)

Dr Manufacturing Overhead $620

Cr Raw materials Inventory $3,740

($3,120+$620)

(Being to record the record raw materials used)

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