Entries for Materials Yellen Furnishings manufactures designer furniture. Yellen Furnishings uses a job order cost system. Balances on June 1 from the materials ledger are as follows: Fabric $19,100 Polyester filling 5,700 Lumber 42,800 Glue 1,800 The materials purchased during June are summarized from the receiving reports as follows: Fabric $92,800 Polyester filling 129,000 Lumber 254,300 Glue 8,800 Materials were requisitioned to individual jobs as follows: Fabric Polyester Filling Lumber Glue Total Job 601 $35,300 $44,500 $119,000 $198,800 Job 602 27,200 48,400 104,100 179,700 Job 603 25,100 32,800 57,900 115,800 Factory overhead-indirect materials $4,600 4,600 Total $87,600 $125,700 $281,000 $4,600