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, $543,790. b. Materials requisitioned, $456,780, of which $59,380 was for general factory use. c. Factory labor used, $560,100, of which $106,420 was indirect. d. Other costs incurred on account for factory overhead, $130,510; selling expenses, $201,200; and administrative expenses, $119,630. e. Prepaid expenses expired for factory overhead were $25,010; for selling expenses, $21,210; and for administrative expenses, $15,230. f. Depreciation of factory equipment was $25,010; of office equipment, $36,980; and of office building, $72,870. g. Factory overhead costs applied to jobs, $309,960. h. Jobs completed, $717,800. i. Cost of goods sold, $696,050. 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, $543,790. Entry a. Description Debit Credit b. Materials requisitioned, $456,780, of which $59,380 was for general factory use. Entry b. Description Debit c. Factory labor used, $560,100, of which $106,420 was indirect. C. Entry Description Credit Debit Credit