The general journal entry to record the issuance of the materials represented by the following materials requisitions for the month includes: $$\begin{array} { | c | c | r | }
\hline \text { Requisition No. } & \text { Description } & \text { Amount } \
\hline 372 & \text { Job No. } 179 & \$ 5,250 \
\hline 373 & \text { Job No. } 184 & \$ 3,700 \
\hline 374 & \text { Job No. } 180 & \$ 4,525 \
\hline 375 & \text { General factory use } & \$ 725 \
\hline 376 & \text { Job No. } 182 & \$ 2,470 \
\hline
\end{array}$$

Question

The general journal entry to record the issuance of the materials represented by the following materials requisitions for the month includes: $$\begin{array} { | c | c | r | } 
\hline \text { Requisition No. } & \text { Description } & \text { Amount } \
\hline 372 & \text { Job No. } 179 & \$ 5,250 \
\hline 373 & \text { Job No. } 184 & \$ 3,700 \
\hline 374 & \text { Job No. } 180 & \$ 4,525 \
\hline 375 & \text { General factory use } & \$ 725 \
\hline 376 & \text { Job No. } 182 & \$ 2,470 \
\hline
\end{array}$$

Quizplus · Accepted Answer

The total amount for job-specific requisitions (Job No. 179, 184, 180, and 182) is $15,945, which should be debited to Work-in-Process Inventory.

The General Journal Entry to Record the Issuance of the Materials