Entries for Materials

Kingsford Furnishings Company manufactures designer furniture. Kingsford Furnishings uses job order costing. Balances on April 1 from the materials ledger are as follows:

Item	Amount
Fabric	$25,500
Polyester filling	7,700
Lumber	57,100
Glue	2,400

The materials purchased during April are summarized from the receiving reports as follows:

Item	Amount
Fabric	$130,800
Polyester filling	181,800
Lumber	358,400
Glue	12,400

Materials were requisitioned to individual jobs as follows:

	Fabric	Polyester Filling	Lumber	Glue	Total
Job 601	$47,100	$59,300	$158,700		$265,100
Job 602	36,300	64,500	138,900		239,700
Job 603	33,400	43,800	77,200		154,400
Factory overhead-indirect materials				$6,100	6,100
Total	$116,800	$167,600	$374,800	$6,100	$665,300