Yellen Furnishings manufacturs designer furniture. Yellen Furnishings uses a job order cost system. Balances on June 1 from the materials ledger are as follows: Fabric $67,910 Polyester filling 19,920 Lumber Glue 151,860) 6,750 The materials purchased during June are summarized from the receiving reports as follows: Fabric $338,580 Polyester filling 470,870 Lumber 901,370 Glue 31,670