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 $18,700 5,600 41,900 1,800 The materials purchased during April on account are summarized from the receiving reports as follows: Fabric Polyester filling Lumber Glue $93,500 130,000 256,200 8,900 Materials were requisitioned to individual jobs as follows: