Entries for Costs in a Job Order Cost System a. Materials purchased on account, $636,560. b. Materials requisitioned, $534,710, of which $69,510 was for general factory use. c. Factory labor used, $655,660, of which $124,580 was indirect. d. Other costs incurred on account for factory overhead, $152,770; selling expenses, $235,530; and administrative expenses, $140,040. e. Prepaid expenses expired for factory overhead were $29,280; for selling expenses, $24,830; and for administrative expenses, $17,820. f. Depreciation of factory equipment was $29,280; of office equipment, $43,290; and of office bullding, $85,300. 9. Factory overhead costs applied to jobs, $362,840. h. Jobs completed, $840,260. 1. Cost of goods sold, $814,800. Required: Journalize the entries to record the summarized operations. If an amount box does not require an entry, leave it blank. a. Materials purchased on account, $636,560. b. Materials requisitioned, $534,710, of which $69,510 was for general factory use. b. Materials requisitioned, $534,710, of which $59,510 was for general factory use. c. Factory labor used, $655,660, of which $124,580 was indirect. e. Prepaid expenses expired for factory overhead were $29,280; for selling expenses, $24,830; and for administrative expenses, $17,820. f. Depreciation of factory equipment was 529,280 ; of office equipment, 543,290 ; and of office bullding, 585,300 . 9. Factory overhead costs applied to jobs, $362,840. h. Jobs completed, $840,260. i. Cost of goods sold, $814,800. 9. Factory overhead costs applied to jobs, $362,840. h. Jobs completed, $840,260. i. Cost of goods sold, $814,800