1. Entries for Costs in a Job Order Cost System

   Royal Technology Company uses a job order cost system. The following data summarize the operations related to production for March:

   1. Materials purchased on account, $820,330.
   2. Materials requisitioned, $689,080, of which $89,580 was for general factory use.
   3. Factory labor used, $844,940, of which $160,540 was indirect.
   4. Other costs incurred on account for factory overhead, $196,880; selling expenses, $303,520; and administrative expenses, $180,470.
   5. Prepaid expenses expired for factory overhead were $37,740; for selling expenses, $31,990; and for administrative expenses, $22,970.
   6. Depreciation of factory equipment was $37,740; of office equipment, $55,780; and of office building, $109,920.
   7. Factory overhead costs applied to jobs, $467,590.
   8. Jobs completed, $1,082,840.
   9. Cost of goods sold, $1,050,020.

   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, $820,330.

   Entry	Description	Debit	Credit
   a.

   b. Materials requisitioned, $689,080, of which $89,580 was for general factory use.

   Entry	Description	Debit	Credit
   b.

   c. Factory labor used, $844,940, of which $160,540 was indirect.

   Entry	Description	Debit	Credit
   c.

   d. Other costs incurred on account for factory overhead, $196,880; selling expenses, $303,520; and administrative expenses, $180,470.

   Entry	Description	Debit	Credit
   d.

   e. Prepaid expenses expired for factory overhead were $37,740; for selling expenses, $31,990; and for administrative expenses, $22,970.

   Entry	Description	Debit	Credit
   e.

   f. Depreciation of factory equipment was $37,740; of office equipment, $55,780; and of office building, $109,920.

   Entry	Description	Debit	Credit
   f.

   g. Factory overhead costs applied to jobs, $467,590.

   Entry	Description	Debit	Credit
   g.

   h. Jobs completed, $1,082,840.

   Entry	Description	Debit	Credit
   h.

   i. Cost of goods sold, $1,050,020.

   Entry	Description	Debit	Credit
   i.

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