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 1,770,000 X 798,000 X 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 Feedback Check My Work c. Determine the April 30 balances that would be shown in the materials ledger accounts. Fabric Polyester Filling Balance, April 30 $ 30,700 X $ Lumber Glue 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 $30,700 9,200 68,800 2,900 The materials purchased during April on account are summarized from the receiving reports as follows: Fabric Polyester filling Lumber Glue $157,200 218,500 430,700 14,900 Materials were requisitioned to individual jobs as follows: Fabric Job 601 $59,700 Job 602 46,000 Job 603 42,400 Polyester Filling $75,200 $201,200 81,800 176,100 55,500 97,900 Lumber Glue Total $336,100 303,900 195,800 Factory overhead-indirect $7,800 7,800 materials Total $148,100 $212,500 $475,200 $7,800 $843,600