1. Entries for Costs in a Job Order Cost System

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

   1. Materials purchased on account, $612,650.
   2. Materials requisitioned, $514,630, of which $66,900 was for general factory use.
   3. Factory labor used, $631,030, of which $119,900 was indirect.
   4. Other costs incurred on account for factory overhead, $147,040; selling expenses, $226,680; and administrative expenses, $134,780.
   5. Prepaid expenses expired for factory overhead were $28,180; for selling expenses, $23,890; and for administrative expenses, $17,150.
   6. Depreciation of office building was $82,100; of office equipment, $41,660; and of factory equipment, $28,180.
   7. Factory overhead costs applied to jobs, $349,210.
   8. Jobs completed, $808,700.
   9. Cost of goods sold, $784,190.

   Required:

   Journalize the entries to record the summarized operations. For a compound transaction, if an amount box does not require an entry, leave it blank.

   a. Materials purchased on account, $612,650.

   Entry	Description	Debit	Credit
   a.

   b. Materials requisitioned, $514,630, of which $66,900 was for general factory use.

   Entry	Description	Debit	Credit
   b.

   c. Factory labor used, $631,030, of which $119,900 was indirect.

   Entry	Description	Debit	Credit
   c.

   d. Other costs incurred on account for factory overhead, $147,040; selling expenses, $226,680; and administrative expenses, $134,780.

   Entry	Description	Debit	Credit
   d.

   e. Prepaid expenses expired for factory overhead were $28,180; for selling expenses, $23,890; and for administrative expenses, $17,150.

   Entry	Description	Debit	Credit
   e.

   f. Depreciation of office building was $82,100; of office equipment, $41,660; and of factory equipment, $28,180.

   Entry	Description	Debit	Credit
   f.

   g. Factory overhead costs applied to jobs, $349,210.

   Entry	Description	Debit	Credit
   g.

   h. Jobs completed, $808,700.

   Entry	Description	Debit	Credit
   h.

   i. Cost of goods sold, $784,190.

   Entry	Description	Debit	Credit
   i.

Check My Work3 more Check My Work uses remaining.