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 April. If an amount box does not require an entry, leave it blank. a. Materials Accounts Payable Feedback Check My Work b. Journalize the entry to record the requisition of materials in April. If an amount box does not require an entry, leave it blank. b. Work in Process Factory Overhead Materials Entries for Materials Kingsford Furnishings Company manufactures designer furniture. Kingsford Furnishings uses a job order cost system. Balances on April 1 from the materials ledger are as follows: Fabric Polyester filling Lumber Glue $24,200 7,300 54,200 2,300 The materials purchased during April on account are summarized from the receiving reports as follows: Fabric Polyester filling Lumber Glue $121,000 168,200 331,500 11,500 Materials were requisitioned to individual jobs as follows: Fabric Polyester Filling Lumber Glue Total Job 601 Job 602 $43,600 33,600 $54,900 $146,900 $245,400 Job 603 31,000 59,700 40,500 128,600 221,900 71,500 143,000 Factory overhead-indirect $5,700 5,700 materials Total $108,200 $155,100 $347,000 $5,700 $616,000