Amounts for Materials Big Timber Furniture Company manufactures furniture. Big Timber Furniture uses a job order cost system. Balances on June 1 from the materials ledger are as follows Fabric Polyester filling Lumber Glue $29,500 8,900 66,100 2,800 The materials purchased during June are summarized from the receiving reports as follows Fabric Polyester filling Lumber $146,300 203,400 400,900 13,900