GenX Furnishings manufactures designer furniture. GenX Furnishings uses a job order cost system. Balances on June 1 from the materials ledger are as follows: Fabric Polyester filling Lumber Glue The materials purchased during June are summarized from the receiving reports as follows: Fabric Polyester filling Lumber Glue Materials were requisitioned to individual jobs as follows: $40,500 28,600 62,400 6,550 $440,000 180,000 360,000 40,000 Polyester Filling Fabric $205,000 110,000 130,000 Glue ob 601 Job 602 Job 603 Factory overhead-indirect materials Total The glue is not a significant cost, so it is treated as indirect materials (factory overhead) Lumber $75,000 $120,000 88,000 55,000 125,000 Total $400,000 234,000 310,000 34,800 36,000 $34,800 $445,000 $166,000 $333,000 $34,800 $978,800