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 $36,500 25,700 56,200 5,900 The materials purchased during June are summarized from the receiving reports as follows: Fabric Polyester filling $396,000 162,000 Lumber 324,000 Gluel 36,000 Materials were requisitioned to individual jobs as follows: Fabric Polyester Filling Lumber Glue Total Job 601 $185,000 $68,000 $108,000 $361,000 Job 602 99,000 32,000 79,000 210,000 Job 603 117,000 50,000 113,000 280,000 Factory overhead-indirect materials $31,300 31,300 Total $401,000 $150,000 $300,000 $31,300 $882,300 The glue is not a significant cost, so it is treated as indirect materials (factory overhead).