Materials Costing for a Furniture Company Rustic Ramblings Furniture Company manufactures furniture. Rustic Ramblings uses a job order cost system. Balances on August 1 from the materials ledger are as follows: Fabric Polyester filling Lumber Glue $23,900 7,200 53,500 2,300 The materials purchased during August are summarized from the receiving reports as follows: Fabric Polyester filling $119,700 Lumber Glue 166,400 328,000 11,400 Materials were requisitioned to individual jobs as follows: Fabric Polyester Filling Lumber Glue Total Job 205 $43,100 Job 206 33,200 $54,300 $145,200 59,000 127,100 $242,600 219,300 Job 207 30,600 40,100 70,700 141,400 Factory overhead-indirect $5,600 5,600 materials Total $106,900 $153,400 $343,000 $5,600 $608,900 The glue is not a significant cost, so it is treated as indirect materials (factory overhead). a. Determine the total purchase of materials in August. b. Determine the amounts of materials transferred to Work in Process and Factory Overhead during August. Materials transferred to Work in Process Materials transferred to Factory Overhead c. Determine the August 31 balances that would be shown in the materials ledger accounts. Fabric Polyester Filling Lumber Glue Balance, August 31