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 $23,300
Polyester filling 7,000
Lumber 52,200
Glue 2,200

The materials purchased during April on account are summarized from the receiving reports as follows:
Fabric $112,500
Polyester filling 156,400
Lumber 308,300
Glue 10,700