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 $23,000 6,900 51,500 2,200 The materials purchased during June are summarized from the receiving reports as follows: Fabric Polyester filling Lumber Glue $116,800 162,400 320,000 11,100 Materials were requisitioned to individual jobs as follows: Fabric Polyester Filling Lumber Glue Total Job 601 $43,200 $54,400 $145,600 $243,200 Job 602 33,300 59,200 127,400 219,900 Job 603 30,700 40,200 70,800 141,700 Factory overhead-indirect materials $5,000 5,600