Bullock Furniture Company manufactures furniture. Bullock uses a job order cost system. Balances on April 1 from thematerials ledger are as follows:
| Fabric | $21,400 |
| Polyester filling | 6,400 |
| Lumber | 47,900 |
| Glue | 2,100 |
The materials purchased during April are summarized from thereceiving reports as follows:
| Fabric | $109,400 |
| Polyester filling | 152,100 |
| Lumber | 299,800 |
| Glue | 10,400 |
Materials were requisitioned to individual jobs as follows:
| Fabric | Polyester Filling | Lumber | Glue | Total | ||||||
| Job 101 | $42,700 | $53,800 | $143,900 | $240,400 | ||||||
| Job 102 | 32,900 | 58,500 | 126,000 | 217,400 | ||||||
| Job 103 | 30,300 | 39,700 | 70,000 | 140,000 | ||||||
| Factory overhead indirect materials | $5,600 | 5,600 | ||||||||
| Total | $105,900 | $152,000 | $339,900 | $5,600 | $603,400 | |||||
The glue is not a significant cost, so it is treated as indirect materials (factory overhead).
Determine the April 30 balances that would be shown in the materials ledger accounts.
| Fabric | Polyester Filling | Lumber | Glue | |
| Balance, April 30 | $ | $ | $ | $ |