1. Asters Co. uses a job order cost system. The following data summarizes the operations related to production for March. Journalize the entries to record the summarized operations.

a. Materials purchased on account for $660,000

b. Materials requisitioned, $577,500 of which $73,500 was for general factory use

c. Factory labor used, $681,500, of which $95,000 was indirect labor

d. Other costs incurred on account were for factory, $154,320; selling expenses, $244,440; and administrative expenses, $152,250

e. Prepaid expenses expired for factory overhead were $30,450; for selling expenses, $25,830; and for administrative expenses, $18,690

f. Depreciation of office building was $88,200; of office equipment, $45,,150; and of factory equipment, $30,450

g. Factory overhead costs applied to jobs, $375,500

h. Jobs completed, $871,800

i. Cost of goods sold, $860,000