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: a. Materials purchased on account, $786,110. b. Materials requisitioned, $660,330, of which $85,840 was for general factory use. c. Factory labor used, $809,690, of which $153,840 was indirect. d. Other costs incurred on account for factory overhead, $188,670; selling expenses, $290,860; and administrative expenses, $172,940. e. Prepaid expenses expired for factory overhead were $36,160; for selling expenses, $30,660; and for administrative expenses, $22,010. f. Depreciation of factory equipment was $36,160; of office equipment, $53,460; and of office building, $105,340. g. Factory overhead costs applied to jobs, $448,080. h. Jobs completed, $1,037,670. i. Cost of goods sold, $1,006,220. 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, $786,110. Entry a. Description. Debit Credit b. Materials requisitioned, $660,330, of which $85,840 was for general factory use. Entry b. Description Debit Credit c. Factory labor used, $809,690, of which $153,840 was indirect. Entry Description Debit Credit d. Other costs incurred on account for factory overhead, $188,670; selling expenses, $290,860; and administrative expenses, $172,940. Entry Credit Description Debit d. e. Prepaid expenses expired for factory overhead were $36,160; for selling expenses, $30,660; and for administrative expenses, $22,010. Entry Description Debit Credit f. Depreciation of factory equipment was $36,160; of office equipment, $53,460; and of office building, $105,340. Entry Description g. Factory overhead costs applied to jobs, $448,080. Entry 9. h. Jobs completed, $1,037,670. Entry h. Description Debit Credit Debit Credit Description Debit Credit 1. Cost of goods sold, $1,006,220. Entry Description Debit Credit