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 $18,800 5,600 42,100 1,800 The materials purchased during April on account are summarized from the receiving reports as follows: Fabric Polyester filling Lumber Glue $95,700 133,000 262,200 9,100 Materials were requisitioned to individual jobs as follows: Fabric Polyester Filling Lumber Glue Total Job 601 $35,400 Job 602 27,300 $44,600 $119,300 48,500 104,400 $199,300 180,200 Job 603 25,100 32,900 58,100 116,100. Factory overhead-indirect $4.600 4,600 materials