=+Materials were requisitioned to individual jobs as follows:

Fabric Polyester Filling Lumber Glue Total Job 11 Job 12 Job 13 Factory overheadindirect materials

$362,200 121,700 67,800

$64,500 13,900 10,300

$611,300 198,600 182,400

$11,700

$1,038,000 334,200 260,500 11,700 Total $551,700 $88,700 $992,300 $11,700 $1,644,400 The glue is not a significant cost, so it is treated as indirect materials (factory overhead).