Question

Question: Journalize the following transactions for Marge’s Sofas. Explanations are not required.

d. Used in production: direct materials, \(7,500; indirect materials, \)5,000.

Short answer

Date	Particulars	Debit ($)	Credit ($)
	Work-in-process inventory (direct material)	7,500
	Manufacturing overhead (indirect material)	5,000
	Raw material inventory		12,500

Step-by-step solution

Step-by-Step Solution:Step 1: Direct material

The raw material which is directly used while manufacturing the product of the company is considered as the direct material.

Recording of Material used in production in the books of the company

The company record material used in production by debiting the work-in-process account for direct material, manufacturing overhead account for indirect material and by crediting the raw material inventory account.