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 Polyester filling Lumber Glue $21,200 6,400 47,500 2,000 The materials purchased during June are summarized from the receiving reports as follows: Fabric Polyester filling Lumber < Glue $104,300 145,000 285,800 9,900 Materials were requisitioned to individual jobs as follows: Fabric Polyester Filling Lumber Glue Total Job 601 $37,500 $47,300 $126,400 $211,200 Job 602 28,900 51,400 110,600 190,900. Job 603 26,600 34,900 61,500 123,000 Factory overhead-indirect materials $4,900 4,900 Total $93,000 $133,600 $298,500 $4,900 $530,000