Answer:
A.Dr Materials	504,800	
Cr Account payable 504,800
B.Dr Work in process	487,300
Dr Factory overhead	4500	
Cr Materials 491,800
C.Fabric	Ployester filling	Lumber	Glue
$29,400 $16,100 $30,400 $6,500
Explanation:
Entries for Materials Kingsford Furnishings
a) Journal entry
Fabric $96,600
 Polyester filling 134,300
 Lumber 264,700 
Glue 9,200
Total 504,800
Dr Materials	504,800	
Cr Account payable 504,800
b) Journal entry
Dr Work in process	487,300
(491,800-4500)
Dr Factory overhead	4500	
Cr Materials 491,800
c) Calculation of the ending balance
Fabric	Ployester filling	Lumber	Glue
Beginning balance
 $19,100 5,700 42,800 1,800	
Purchase
$96,600 134,300 264,700 9,200
Used
-$86,300 -$123,900 -$277,100 -$4,500
 
Ending balance
$29,400 $16,100 $30,400 $6,500