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, $684,990. b. Materials requisitioned, $575,390, of which $74,800 was for general factory use. c. Factory labor used, $705,540, of which $134,050 was indirect. d. Other costs incurred on account for factory overhead, $164,400; selling expenses, $253,450; and administrative expenses, $150,700. e. Prepaid expenses expired for factory overhead were $31,510; for selling expenses, $26,710; and for administrative expenses, $19,180, f. Depreciation of factory equipment was $31,510; of office equipment, $46,580; and of office building, $91,790. g. Factory overhead costs applied to jobs, $390,440. h. Jobs completed, $904,190. 1. Cost of goods sold, $876,790. 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, $684,990. Entry Description Debit Credit