In january, harlan, inc. production supervisor requisitioned raw materials for production as follows: job 1 $700, job 2 $900, job 3 $400, and general factory use, $520. prepare a summary journal entry to record raw materials used. (credit account titles are automatically indented when the amount is entered. do not indent manually.)

In early january, burger mania acquired 100% of the common stock of the crispy taco restaurant chain. the purchase price allocation included the following items: $4 million, patent; $3 million, trademark considered to have an indefinite useful life; and $5 million, goodwill. burger mania's policy is to amortize intangible assets with finite useful lives using the straight-line method, no residual value, and a five-year service life. what is the total amount of amortization expense that would appear in burger mania's income statement for the first year ended december 31 related to these items?