=+Polyester Fabric Filling Lumber Glue Total Job 101 $ 47,500 $ 60,000 $160,000 $267,500 Job 102 36,500 54,000 140,000 230,500 Job 103 33,500 44,000 78,000 155,500 Factory overhead—indirect materials _________ _________ ________ $13,000 13,000 _______ ________ Total $117,500 $158,000 $378,000 $13,000 $666,500 _________ _________ _________ _________ ________ ________ _______ _______ ________ ________ The glue is not a significant cost, so it is treated as indirect materials (factory overhead).