b. Materials requisitioned, $680,000, of which $75,800 was for general factory use. Entry Description Debit b. c. Factory labor used, $756,000, of which $182,000 was indirect. Entry Description Debit Credit C. d. Other costs incurred on account $245,000; selling expenses, $171,500; and administrative expenses, $110,600. Entry ption Debit d. Entry Debit 9