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 $26,800 Polyester filling 8,000 Lumber 60,000 Glue 2,600 The materials purchased during June are summarized from the receiving reports as follows: Fabric $136,400 Polyester filling 189,600 Lumber 373,700 Glue 13,000 Materials were requisitioned to individual jobs as follows: Fabric Polyester Filling Lumber Glue Total Job 601 $51,800 $65,300 $174,600 $291,700 Job 602 39,900 71,000 152,800 263,700 Job 603 36,800 48,200 85,000 170,000 Factory overhead-indirect materials $6,700 6,700 Total $128,500 $184,500 $412,400 $6,700 $732,100 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 June. If an amount box does not require an entry, leave it blank. a. Materials 350,200 X Accounts Payable 350,200 X b. Journalize the entry to record the requisition of materials in June. If an amount box does not require an entry, leave it blank. b. Work in Process 725,400 Factory Overhead 6,700 Materials 732,100 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 June 30 balances that would be shown in the materials ledger accounts, Fabric Polyester Filling Glue Balance, June 30 Lumber