Entries for Materials Bulock Furniture Company manufactures furniture. Bullock uses a job order cost system. Balances on Ap Fabric Polyester filling Lumber Glue The materials purchased during April are summarized from the receiving reports as follows: Fabric Polyester filing Lumber Glue Materials were requisitioned to individual jobs as follows ril 1 from the materials ledger are as follows: $24,300 7,300 54,400 2,300 s120,300 167,200 329,600 11,400 Fabric Polyester Lumber Glue Total Filling $45,700 Job 101 Job 102 ob 103 $57,600 $154,000 62,600 134,800 42,500 74,900 $257,300 232,600 149,800 55,900 5,900 32,400 materials 5113,300 5162,700 $363,700 $5,900 $645,600 The glue is not a significant cost, so it is treated as indirect materials (factory overhead)