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, $618,570. b. Materials requisitioned, $519,600, of which $67,550 was for general factory use. c. Factory labor used, $637,130, of which $121,050 was indirect. d. Other costs incurred on account for factory overhead, $148,460; selling expenses, $228,870; and administrative expenses, $136,090. e. Prepaid expenses expired for factory overhead were $28,450; for selling expenses, $24,120; and for administrative expenses, $17,320. f. Depreciation of factory equipment was $28,450; of office equipment, $42,060; and of office building, $82,890. g. Factory overhead costs applied to jobs, $352,580. h. Jobs completed, $816,510. 1. Cost of goods sold, $791,770. Required: Journalize the entries to record the summarized operations. If an amount box does not require an entry, leave it blank.