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 $29,800 Polyester filling 8,900 Lumber 66,800 Glue 2,900 urchased during April on account are summarized from the receiving reports as follows: The materials Fabric $149,600 Polyester filling 207,900 Lumber 409,900 Glue 14,200 Materials were requisitioned to individual jobs as follows: Fabric Lumber Glue Total Job 601 $55,400 Polyester Filling $69,800 75,900 51,500 $311,900 Job 602 42,700 $186,700 163,400 90,900 282,000 39,300 181,700 Job 603 Factory overhead-indirect materials $7,200 7,200 materials = $137,400 = $441,000 Total $197,200 $7,200 $782,800 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 781,600 Accounts Payable Feedback Check My Work a. Increase materials inventory and a liability for the total of purchases. 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 775,600 Factory Overhead 7,200 Materials 782,800