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 $26,800 Polyester filling 8,000 Lumber 60,000 Glue 2,600 The materials purchased during April on account are summarized from the receiving reports as follows: Fabric $134,500 187,000 Polyester filling Lumber 368,500 Glue 12,800 Materials were requisitioned to individual jobs as follows: Fabric Polyester Filling Lumber Glue Total $49,800 $167,800 $62,700 68,200 $280,300 253,400 38,300 146,900 Job 601 Job 602 Job 603 Factory overhead-indirect materials 35,400 46,300 81,700 163,400 $6,500 6,500 Total $123,500 $177,200 $396,400 $6,500 $703,600 The glue is not a significant cost, so it is treated as indirect materials (factory overhead). a. Journalize the entry to record the purchase of materials in April. If an amount box does not require an entry, leave it blank. Materials a. 88 Accounts Payable b. Journalize the entry to record the requisition of materials in April. If an amount box does not require an entry, leave it blank. b. Work in Process Factory Overhead 11 Materials Feedback Check My Work b. Increase the work in process for direct materials for the Jobs and factory overhead for the indirect materials. c. Determine the April 30 balances that would be shown in the materials ledger accounts. Fabric Polyester Filling Lumber Glue Balance, April 30