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: Materials purchased on account, $738,430. Materials requisitioned, $620,280, of which $80,640 was for general factory use. Factory labor used, $760,580, of which $144,510 was indirect. Other costs incurred on account for factory overhead, $177,220; selling expenses, $273,220; and administrative expenses, $162,450. Prepaid expenses expired for factory overhead were $33,970; for selling expenses, $28,800; and for administrative expenses, $20,680. Depreciation of factory equipment was $33,970; of office equipment, $50,210; and of office building, $98,950. Factory overhead costs applied to jobs, $420,910. Jobs completed, $974,730. Cost of goods sold, $945,190.