Compound Q11H is a raw material used to make Grater Corporation's major product.The standard cost of compound Q11H is $23.00 per ounce and the standard quantity is 3.8 ounces per unit of output.Data concerning the compound for October appear below: 
The raw material was purchased on account.The debit to the Raw Materials account for October would total:
Definitions:
Consolidating Entries
Journal entries made in the process of combining the financial statements of multiple subsidiaries with those of a parent company.
Original Cost
The acquisition cost of an asset before adjusting for depreciation, amortization, or impairment costs.
Book Value
The net value of a company's assets minus its liabilities, essentially the company's total equity.
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