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 $29,100 8,700 65,200 2,800 The materials purchased during April on account are summarized from the receiving reports as follows: Fabric Polyester filling Lumber Glue $144,000 200,200 394,600 13,700 Materials were requisitioned to individual jobs as follows: Fabric Polyester Filling Lumber Glue Total Job 601 $53,300 $67,200 $179,600 Job 602 41,000 73,000 157,200 $300,100 271,200 Job 603 37,800 49.600 87,400 174,800 Factory overhead-Indirect $6,900 6,900 materials