Entries for costs in a oborder cost system Chart of Accounts Journal Instructions Munson Co. uses a job order cost system. The following data summarize the operations related to production for July July 1 Materials purchased on account, $635,470 2 31 31 Materials requisitioned, $628,070, of which $74,070 was for general factory use Factory labor used, $674,350, of which $94,570 was indirect Other costs incurred on account for factory overhead, $151,200, selling expenses, $228,420, and administrative expenses, $152,810 Prepaid expenses expired for factory overhead, $27,820; for selling expenses, $28,010 and for administrative expenses, $18,240 31 Depreciation of office building was $81.480: of office equipment $43,370, and of factory equipment $31,020 31 31 Factory overhead costs apolied to iobs. $363.480