a. Materials purchased on account, $720,310. b. Materials requisitioned, $605,060, of which $78,660 was for general factory use. c. Factory labor used, $741,920, of which $140,960 was indirect. Entries for Costs in a Job Order Cost System 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, $720,310. b. Materials requisitioned, $605,060, of which $78,660 was for general factory use. c. Factory labor used, $741,920, of which $140,960 was indirect. d. Other costs incurred on account for factory overhead, $172,870; selling expenses, $266,510; and administrative expenses, $158,470. e. Prepaid expenses expired for factory overhead were $33,130; for selling expenses, $28,090; and for administrative expenses, $20,170. f. Depreciation of factory equipment was $33,130; of office equipment, $48,980; and of office building, $96,520. g. Factory overhead costs applied to jobs, $410,580. h. Jobs completed, $950,810. i. Cost of goods sold, $922,000. d. Other costs incurred on account for factory overhead, $172,870; selling expenses, $266,510; and administrative expenses, $158,470. e. Prepaid expenses expired for factory overhead were $33,130; for selling expenses, $28,090; and for administrative expenses, $20,170. f. Depreciation of factory equipment was $33,130; of office equipment, $48,980; and of office building, $96,520