DiSalvio Co. uses a job order cost system. The following data summarize the operations related to production for May:

May	1	Materials purchased on account, $609,540.
	2	Materials requisitioned, $658,830, of which $77,290 was for general factory use.
	31	Factory labor used, $657,000, of which $87,070 was indirect.
	31	Other costs incurred on account for factory overhead, $140,970; selling expenses, $241,550; and administrative expenses, $140,520.
	31	Prepaid expenses expired for factory overhead were $29,400; for selling expenses, $26,310; and for administrative expenses, $18,410.
	31	Depreciation of office building was $82,130; of office equipment, $44,590; and of factory equipment, $32,650.
	31	Factory overhead costs applied to jobs, $361,270.
	31	Jobs completed, $1,045,220.
	31	Cost of goods sold, $890,070.