Entries for materials OBJ. 2 Eclectic Ergonomics Company manufactures designer furniture. Eclectic Ergonomics uses a job order cost system. Balances on April 1 from the materials ledger are as follows:

Fabric $ 67,500 Polyester filling 20,200 Lumber 150,000 Glue 6,550 The materials purchased during April are summarized from the receiving reports as follows:

Fabric $338,400 Polyester filling 470,400 Lumber 902,400 Glue 32,400 Materials were requisitioned to individual jobs as follows:

Fabric Polyester Filling Lumber Glue Total Job 81 $127,400 $160,800 $401,200 $ 689,400 Job 82 97,200 145,200 375,000 617,400 Job 83 91,200 118,400 210,000 419,600 Factory overhead—indirect materials $34,800 34,800 Total $315,800 $424,400 $986,200 $34,800 $1,761,200