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 $30,500 9,200 68,300 2,900 The materials purchased during April on account are summarized from the receiving reports as follows: Fabric Polyester filling Lumber Glue $154,000 214,100 422,000 14,600 Materials were requisitioned to individual jobs as follows: Fabric Polyester Filling Lumber Glue Total Job 601 $55,400 $69,800 $186,700 $311,900 Job 602 42,700 Job 603 39,300 51,500 75,900 163,400 90,900 282,000 181,700 Factory overhead-indirect $7,200 materials 7,200