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, $823,170. b. Materials requisitioned, $691,460, of which $89,890 was for general factory use. c. Factory labor used, $847,870, of which $161,100 was indirect. d. Other costs incurred on account for factory overhead, $197,560; selling expenses, $304,570; and administrative expenses, $181,100. e. Prepaid expenses expired for factory overhead were $37,870; for selling expenses, $32,100; and for administrative expenses, $23,050. f. Depreciation of factory equipment was $37,870; of office equipment, $55,980; and of office building, $110,300. g. Factory overhead costs applied to jobs, $469,210. h. Jobs completed, $1,086,580. i. Cost of goods sold, $1,053,660. 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, $823,170. Entry Description Debit Credit a. Materials b. Materials requisitioned, $691,460, of which $89,890 was for general factory use. Entry Description Debit Credit b. C. Factory labor used, $847,870, of which $161,100 was indirect. Entry Description Debit Credit C. d. Other costs incurred on account for factory overhead, $197,560; selling expenses, $304,570; and administrative expenses, $181,100. Entry Description Debit Credit d. e. Prepaid expenses expired for factory overhead were $37,870; for selling expenses, $32,100; and for administrative expenses, $23,050. Entry Description Debit Credit e. f. Depreciation of factory equipment was $37,870; of office equipment, $55,980; and of office building, $110,300. Entry Description Debit Credit f. g. Factory overhead costs applied to jobs, $469,210. Entry Description Debit Credit g. h. Jobs completed, $1,086,580. Entry Description Debit Credit h. i. Cost of goods sold, $1,053,660. Entry Description Debit Credit 1