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 $31,100 9,300 69,700 3,000 The materials purchased during April on account are summarized from the receiving reports as follows: Fabric Polyester filling Lumber Glue $150,500 209,200 412,400 14,300 Materials were requisitioned to individual jobs as follows: Fabric Polyester Filling Lumber Glue Total Job 601 $55,700 $70,200 $187,700 $313,600 Job 602 42,900 76,300 164,300 283,500 Job 603 39,500 51,800 91,300 182,600 Factory overhead-indirect $7,200 7,200 materials