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 $23,100 6,900 51,700 2,200 The materials purchased during April on account are summarized from the receiving reports as follows: Fabric Polyester filling $118,700 165,000 Lumber Glue 325,200 11,300 Materials were requisitioned to individual jobs as follows: Fabric Polyester Filling Lumber Glue Total Job 601 $43,900 Job 602 33,800 Job 603 31,200 60,100 40,800 $55,300 $147,900 129,500 72,000 $247,100 223,400 144,000 Factory overhead-indirect $5,700 5,700 materials Total $108,900 $156,200 $349,400 $5,700 $620,200 The glue is not a significant cost, so it is treated as indirect materials (factory overhead).