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This is posting the journal entries to T-accounts for all of the inventories, Cost of goods, the manufacturing over head control account, and the manufacturing over head allocated account. I need help recording the direct materials used.

Creation Company produces gadgets for the coveted small appliance market. The following data reflect activity for the year 2014:
#8 (Click the icon to view the data.)
Creation Co. uses a normal-costing system and allocates overhead to work in process at a rate of $2.60 per direct manufacturing labor dollar. Indirect materials are insignificant so there is no inventory account for indirect materials
Requirements
1.
or the entry.
2.
Post the journal entries to T-accounts for all of the inventories, Cost of Goods Sold, the Manufacturing Overhead Control Account, and the Manufacturing Overhead Allocated Account.
Journal Entry
Accounts
Debit
Credit
i
Data Table
X
Materials Control
129,000
Accounts Payable Control
129,000
Costs incurred:
Purchases of direct materials (net) on credit
$ 129,000
Now select the appropriate source documents and subledgers for the purchase of direct materials. (Only complete the necessary answer boxes.
Direct manufacturing labor cost
81,000
Source documents
Subsidiary ledgers
Indirect labor
54,600
purchase invoice
direct material records
Depreciation, factory equipment
30,000
(1.)
accounts payable
Depreciation, office equipment
7,800
materials requisition records
Maintenance, factory equipment
21,000
Miscellaneous factory overhead
9,300
Rent, factory building
73,000
Advertising expense
99,000
Record the direct materials used
Sales commissions
34,000
Journal Entry
Inventories:
Accounts
Debit
Credit
January 1, 2014
December 31, 2014
(2.)
Direct materials
9,300 $
18,000
Work in process
6, 100
22,000
Finished goods
65,000
29,000
Choose from any list or enter any number in the input fields and then click Check Answer.

 
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