Entries for costs in a job order cost system OBJ. 2 Royal Technology Company uses a job order cost system. The following data summarize the operations related to production for March:

a. Materials purchased on account, $770,000.

b. Materials requisitioned, $680,000, of which $75,800 was for general factory use.

c. Factory labor used, $756,000, of which $182,000 was indirect.

d. Other costs incurred on account for factory overhead, $245,000; selling expenses,

$171,500; and administrative expenses, $110,600.

e. Prepaid expenses expired for factory overhead were $24,500; for selling expenses,

$28,420; and for administrative expenses, $16,660.

f. Depreciation of factory equipment was $49,500; of office equipment, $61,800; and of office building, $14,900.

g. Factory overhead costs applied to jobs, $568,500.

h. Jobs completed, $1,500,000.

i. Cost of goods sold, $1,375,000.

Instruction Journalize the entries to record the summarized operations.