Entries for costs in a job order cost system Journal Chart of Accounts Instructions operations related to production for May: Disalvio Co. uses a job order cost system. The following data summarize the May 1 Materials purchased on account, $644,380. 2 Materials requisitioned, $670,250, of which $71,770 was for general factory use. 31 Factory labor used, $637,900, of which $88,640 was indirect. 31. other costs account for factory overhead, 2,060; selling expenses, incurred on $238,s60; and administrative expenses, $151,300. 31 Prepaid expenses factory overhead were 9,450, for selling expenses, expired for $27,540, and for administrative expenses, $18,720. 31 Depreciation of office building was $84,480; of office equipment, $43,730; and of factory equipment, $32,270. 31 Factory overhead costs applied to jobs, $379,790. 31 Jobs completed, $988,380. 31 Cost of goods sold, $921,340