31. In January, Reyes Tool & Die requisitions raw materials for production as follows: Job 1 $980, Job 2 $1,700, Job 3 $720, and general factory use $650.
Prepare a summary journal entry to record raw materials used.
32. In January, Reyes Tool & Die Company requisitions raw materials for production as follows: Job 1 $970, Job 2 $1,120, Job 3 $810, and general factory use $910. During January, time tickets show that the factory labour of $7,200 was used as follows: Job 1 $2,320, Job 2 $1,790, Job 3 $1,580, and general factory use $1,510.
Prepare the job cost sheets for each of the three jobs.
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