Entries for Materials Kingsford Furnishings Company manufactures designer furniture. Kingsford Furnishings uses a job order cost system. Balances on April 1 from the materials ledger are as follows: Fabric Polyester filling Lumber Glue $26,000 7,800 58,200 2,500 The materials purchased during April on account are summarized from the receiving reports as follows: Fabric Polyester filling Lumber Glue $130,800 181,800 358,400 12,400 Materials were requisitioned to individual jobs as follows: