View Policies Current Attempt in Progress In January, Dieker Company requisitions raw materials for production as follows: Job 1 $910, Job 2 $1,700, Job 3 $800, and general factory use $650. Prepare a summary journal entry to record raw materials used. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Jan. 31 enter an account title for the journal entry on January 31 enter a debit amount enter a credit amount enter an account title for the journal entry on January 31 enter a debit amount enter a credit amount enter an account title for the journal entry on January 31

Dieker Company

Journal Entry:

Debit Work in Process $3,410

Debit Manufacturing overhead $650

Credit Raw materials $4,060

To record raw materials used for production.

Explanation:

a) Data and Calculations:

Job 1                           $910

Job 2                       $1,700

Job 3                         $800   $3,410

General factory use               $650

Total                                    $4,060

Transaction Analysis:

Work in Process $3,410 Manufacturing overhead $650 Raw materials $4,060

b) While the summary journal entry is made in Work in Process, the detailed entries are made in Job 1, Job 2, and Job 3 cost sheets.

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